Do you know the cost of Preventive Health Check Up can be claimed for the tax benefit? Many of us know that Health Insurance premium can be claimed for tax deduction under Sec.80D. But the majority of us don’t know that Preventive Health Check Up cost can also be claimed under the same Sec.80D.
Earlier, only the health insurance premium was allowed for deduction under Sec.80D. However, benefits for deduction on the expenses of Preventive Health Check Up was introduced from 1st April, 2013. Let us first understand or define what you mean by the Preventive Health Check Up.
Wikipedia explains the meaning of Preventive Health Check Up perfectly “Preventive healthcare (alternately preventive medicine or prophylaxis) consists of measures taken for disease prevention, as opposed to disease treatment“.
Further, it adds ” Health, disease, and disability are dynamic processes which begin before individuals realize they are affected. Disease prevention relies on anticipatory actions that can be categorized as primary, secondary, and tertiary prevention“.
So any test you go through which we can consider as measures for disease prevention than treatment to disease is nothing but Preventive Health Check Up.
Who can claim Preventive Health Check Up deduction under Sec.80D?
An individual or HUF can claim the deduction in the case of expenses on such health check on family members as mentioned below.
How much you can claim?
The maximum amount including all family members is allowed as Rs.5, 000. Remember that there is no separation. The cost of such Preventive Health Check Up is Rs.5, 000 inclusive of all family members.
Along with that, this deduction is the overall part of deduction one can claim under Sec.80D.
How much is the limit specified in Sec.80D?
I explain it in below image.
Few points to remember–
From the financial year 2015-16, one more change was done for Sec.80D. It is known fact that buying health insurance for parents, whose age is more than 80 years, is very difficult and we may say impossible. Actually, the health expenses rise during this age of your parents. Earlier there was no tax benefit if you incurred medical expenses of your parents (other than health insurance premium).
Now, medical expenditure incurred by an individual or HUF on the health of a very senior citizen has also been part of Sec.80D deduction. However, the senior citizen must not have any health insurance.
Definition of Very Senior Citizen
An individual resident in India, who is of the age of 80 years or more at any time during the relevant previous year.
Hope I cleared the doubt for the most. Any doubts?
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View Comments
Claiming tax benefit on preventive health check up u/s 80 D upto Rs.5000 considered only if a tax payer have a medical insurance ?
Dear GSL,
Not mandatory.
Dear Sir
While processing return CPC has not allowed for the cost incurred towards preventive health checkup. Instead a demand has been raised for the same. Section 80D allows for a deduction of 5K for payment made towards preventive health checkup and is included in overall limit of 80D. A separate head is also stated for preventive health checkup in the schedule 80D in the ITR format. Am I missing something which has resulted in the deduction not being allowed. Shall I disagree or pay additional demand. Pl share your views.
Dear JK,
I am not sure what is the issue in your case. But whatever I have shared is as per the law.
Sir, I have incurred an amount of Rs 5000 for the treatment of my wife and filed income tax return under preventive health check up. But the said amount has not been considered by the tax authority and sent a Intimation to pay the the tax amounting Rs 1630 within a period of 30 days. Shall I pay the tax or file only Reprocess the data under rectification request.
Dear Ajit,
Better to pay.
Can i show the bills concerning spends made in order to the immunisation done for my daughter to save tax in 80D
Dear Rajesh,
Yes.
I recently got a complete blood test done as I was feeling weak post covid.
This test included vitamins, thyroid, blood platelets etc.
Will this be considered under tax exemption of 80D? Kindly suggest
Dear Prachi,
You can use these expenses under the preventive health check-up cost and can claim.
Is it mandatory to be written in test payment receipt as preventive test to claim in 80D.
Dear Samir,
NO.
Will Liver scan alone is considered as preventive health check-up under 80D. Can I submit the bills for tax benefit?
Dear Smita,
Lever scan is not a preventive health check-up.
Hi Sir
My Father has retired in july 2019 and has paid 1.2 lakhs for lifetime coverage of CHSS scheme. I(aged 30 working in pvt company) have paid/transferred a part of this amount to his account and he inturn paid through DD to the central government employer. Can we both claim 80D tax rebate for FY 2019-2020.
Dear Venkat,
I am not sure about the details of CHSS. Better let him check with employer.
Hi Basu,
I had shown myself to a dentist for a simple checkup. Will this be covered under the preventive health check up ITR?
Dear Rahul,
Yes, you can.
Dear Sir, My mother is 75 years old and is suffering from BP & Diabetics. During her last visit to the Doctor, he had advised to do 2-D Echo and ECG Test. Does this Tests fall under Preventive Health Check-up ? Can I get exemption u/s 80D .
Dear Sandeep,
I think NO.
Can I claim amount incurred for MRCP scan for my wife under Preventive Health checkup ?
Dear Manoj,
May I know what it was done?