Deduction for expenditure on preventive health check-up

Under the existing provisions contained in section 80D of the Income-tax Act, a deduction is allowed in respect of premium paid towards a health insurance policy for insurance of self, spouse and dependant children or any contribution made to the Central Government Health Scheme, up to a maximum of Rs.15,000 in aggregate. A further deduction of Rs.15,000 is also allowed for buying a health insurance policy in respect of parents.

It is proposed to amend this section to also include any payment made by an assessee on account of preventive health check-up of self, spouse, dependant children or parents(s) during the previous year as eligible for deduction within the overall limits prescribed in the section. However, the proposed deduction on account of expenditure on preventive health check-up (for self, spouse, dependant children and parents) shall not exceed in the aggregate Rs.5,000.

It is further proposed to provide that for the purpose of the deduction under section 80D, payment can be made – (i) by any mode, including cash, in respect of any sum paid on account of preventive health check-up and (ii) by any mode other than cash, in all other cases.

These amendments will take effect from 1st April, 2013 and will, accordingly, apply in relation to the assessment year 2013-14 and subsequent assessment years.

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Category : Income Tax (28342)
Type : Articles (18220) Featured (4580)
Tags : Budget (1957) Income Tax Deductions (437) Section 80D (62)

5 responses to “S. 80D Deduction for expenditure on preventive health check-up not exceeding Rs. Five Thousand”

  1. Subramaniyan says:

    I am a senior citizen. I have spent last month Rs 6500/- on medical check up of my wife on advice of Doctor in a private hospital. Being a senior citizen I could not purchase any health insurance. How can I claim the above amount in next year I.e. AY 2018-19.

  2. mohit taneja says:

    I want to know whether expenses incurred on purchasing medicines, various health checkup and medical checkup’s by doctor is covered in this section or not.


  3. s pal says:

    There seems to be a contradiction in the article about date of applicability -it says :-
    a> Section 80D is amended from FY 2012-2013
    b> deduction of Rs 5000/- is available from 01-04-2013
    c> Apply in relation to Assessment Year 2013-2014.
    I think b> should be 01-04-2012 as it applies for AY 2013-14.

    A clarification is welcome.

  4. Pavan Gorti says:

    Has any further clarification given on preventive health checkup/ any scheme has been notified.

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