Tax Benefit on Preventive Health Check-up for Rs. 5.000 -Section 80D

Preventive health check-up is a alien concept for India , in simple words preventive Health check-up is interpreted as Annual health check-up to know risk factors in advance , which is specifically not to cure or diagnose any disease. 

Section 80D was amended w.e.f. April 01, 2013 and a sub limit/deduction of Rs. 5,000 was introduced within overall max deduction of Rs. 15,000 U/S 80D . The deduction of Rs. 5,000 for preventive health check-up can be availed even without opting for Health Insurance U/S 80D .

How to claim tax deduction on Preventive Health-Check done? 

·         Salaried individuals can submit photocopy of the bill to their employer at the time of investment declaration. Non-salaried individuals can keep the original receipt with them in case the ITO demands the same in the future.So if you have incurred any expenses for Health test for -

1.      Self

2.      Spouse

3.      Dependent children

4.      Dependent parents 

·         This deduction can be claimed even amount has been paid in cash .

·         This deduction is included in overall limit of 15000/- of section 80D for health insurance and if you have already used this limit for health insurance then you can not claim deduction for preventive health check up.

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