Amendment of section 80D.

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..... (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- .....

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..... pect of health insurance premia. The existing provisions of section 80D provide for deduction up to fifteen thousand rupees to an assessee, being an individual or a Hindu undivided family, who makes payment of the specified sum by any mode, other than cash, to effect or keep in force an insurance on- (a) the health of the assessee or on the health of the wife or husband, or dependant children of t .....

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..... e age for defining a senior citizen from sixty-five years to sixty years for the purposes of the said deduction. It is also proposed that for the purposes of the aforesaid deduction, 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. These amendments will take effect from 1s .....

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