For tax year 2026-27, a resident individual who has opted out of the default tax regime pays each of the following amounts in cash. Which payment can still qualify for deduction under section 126 of…

Section 126 of the Income-tax Act, 2025 (the successor to section 80D) allows a sum paid for a preventive health check-up to be paid in any mode, including cash, within the overall cap of ₹5,000 for check-ups. Every other qualifying payment, including insurance premiums, Central Government Health Scheme contributions and medical expenditure on an uninsured senior citizen, must be made otherwise than in cash, so paying it in cash loses the deduction.