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Preventive Health Check-up Deduction u/s 80D

Posted @ March 14, 2013, 12:56 am under (Payroll Outsourcing & Taxation)


Section 80D of the Income-tax Act provides a deduction in respect of premium paid on a health 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 further deduction of Rs.15,000 is also allowed for buying a health insurance policy in respect of parents.


This section has been amended from financial year 2012-13 to also include any payment made by an assessee on account of preventive health check-up of self, spouse, dependent children or parents(s) during the previous year as eligible for deduction within the overall limits prescribed in the section. However, the deduction on account of expenditure on preventive health check-up (for self, spouse, dependent children and parents) shall not exceed in the aggregate Rs.5,000.


It is further amended 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.


So if you have incurred any expenses for Health test for 

  1. Self
  2. Spouse
  3. Dependent children
  4. dependent parents 

Then you can claim deduction u/s 80D up to Rs 5000/- 

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