- In section 80D of the Income-tax Act, with effect from the 1st day of April, 2013, -(a)in sub-section (I), for the words ", other than cash,", the words, brackets, figure and letter "as specified in sub-section (2B)," shall be substituted;(b)in sub-section (2), -(A)in clause (a), after the words "the Central Government Health Scheme", the words "or any payment made on account of preventive health check-up of the assessee or his family" shall be inserted;(B)in clause (b), after the words "parents of the assessee", the words "or any payment made on account of preventive health check-up of the parent or parents of the assessee" shall be inserted;(c)after sub-section (2), the following sub-sections shall be inserted, namely: -"(2A) Where the amounts referred to in clauses (a) and (b) of sub-section (2) are paid on account of preventive health check-up, the deduction for such amounts shall be allowed to the extent it does not exceed in the aggregate five thousand rupees.(2B)For the purposes of deduction under sub-section (1), the payment shall be made by -(i)any mode, including cash, in respect of any sum paid on account of preventive health check-up;(ii)any mode other than cash in all other cases not falling under clause (i)."(d)in sub-section (4), in the Explanation, for the words "sixty-five years", the words "sixty years" shall be substituted.
