Rajesh Verma v. ITO - Section 80D deduction on preventive health check-up in cash

The ITAT Delhi Bench held that the restriction on mode of payment (non-cash) for Section 80D deduction does not apply to preventive health check-up expenses. The Tribunal held that the proviso to Section 80D restricting cash payment applies only to insurance premium, not to preventive health check-up expenses, which can be claimed even when paid in cash (up to Rs.5,000 within the overall 80D limit). This clarifies the long-standing practical issue for assessees claiming preventive health check-up deduction.

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