For tax year 2026-27, what limit does section 126(3) of the Income-tax Act, 2025 place on the deduction for payments for preventive health check-ups, for an individual who has opted out of the…
Question and options
For tax year 2026-27, what limit does section 126(3) of the Income-tax Act, 2025 place on the deduction for payments for preventive health check-ups, for an individual who has opted out of the default regime under section 202?
₹5,000 within the overall limit
₹5,000 in addition to the overall limit
₹10,000 within the overall limit
₹25,000 in addition to the overall limit
Answer and explanation
Section 126(3) caps payments for preventive health check-ups at ₹5,000 in aggregate, and this amount forms part of the ₹25,000 limits in section 126(2)(a) and (b) rather than being added to them. ₹25,000 is the overall limit for health insurance for self and family, not a separate check-up allowance.
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