Claiming Tax Benefits for Preventive Health Check-ups Under Section 80D in Your ITR

Claiming preventive health check-up expenses under Section 80D is an effective way to manage both your health and tax liability. The Income Tax Act allows individuals and HUFs to claim a deduction of up to ₹5,000 for preventive health check-ups. This amount is part of the overall Section 80D limit and applies to expenses incurred for self, family, or parents. The provision encourages early detection of health issues while offering financial relief. Notably, this deduction can be claimed even if the payment is made in cash.

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Table of Contents

• What Are Preventive Health Check-ups Under Section 80D?

• Is Preventive Health Check-up Allowed in the New Tax Regime?

• How Preventive Health Check-up Deduction Works in the Old Tax Regime

• Who Can Claim the Deduction and For Whom?

• Section 80D Deduction Limits Explained

• Payment Rules: Cash vs. Digital

• Claiming Tax Benefits for Preventive Health Check-ups in Your ITR

• Documentation Needed to Claim the Deduction

• Common Mistakes to Avoid While Claiming Section 80D Benefits

• Latest Updates on Section 80D and Preventive Health Check-ups

• Why TaxBuddy is a Smart Choice for Claiming 80D Benefits

• Conclusion

• FAQs

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What Are Preventive Health Check-ups Under Section 80D?

Preventive health check-ups are medical examinations that help detect potential health risks early. These may include routine blood tests, cholesterol screenings, ECGs, or full body check-ups aimed at identifying issues before symptoms appear. Under Section 80D, such expenses qualify for tax benefits as long as the purpose is to proactively monitor health rather than treat an existing illness.

Is Preventive Health Check-up Allowed in the New Tax Regime?

No. Individuals opting for the new tax regime under Section 115BAC are not eligible to claim deductions under Section 80D, including preventive health check-up benefits. The new regime offers lower tax rates but excludes most exemptions and deductions.

How Preventive Health Check-up Deduction Works in the Old Tax Regime

Under the old regime, taxpayers can claim a deduction of up to ₹5,000 for preventive health check-ups. This amount is included within the overall Section 80D limit of ₹25,000 or ₹50,000, depending on age and covered members. Expenses can be claimed even if no health insurance is purchased, making it especially beneficial for those relying on check-ups alone.

Who Can Claim the Deduction and For Whom?

Eligible persons include individuals and Hindu Undivided Families (HUFs). The deduction can be claimed for:

• Self

• Spouse

• Dependent children

• Parents (including senior citizens)

This inclusiveness allows for a broader tax-saving scope, especially when preventive health expenses are incurred for elderly family members.

Section 80D Deduction Limits Explained

Category	Maximum Deduction
Self + Family (<60 yrs)	₹25,000
Parents (<60 yrs)	₹25,000
Parents (≥60 yrs)	₹50,000
Self + Family + Sr. Citizen Parents	₹75,000 – ₹1,00,000
Preventive Health Check-up	₹5,000 (included within above limits)

The ₹5,000 limit is not over and above the Section 80D cap but is nested within it.

Payment Rules: Cash vs. Digital

While health insurance premiums must be paid via non-cash modes (bank transfer, UPI, etc.), preventive health check-ups are an exception. These can be paid in cash, making it easier for individuals without digital payment access to still claim deductions.

Claiming Tax Benefits for Preventive Health Check-ups in Your ITR

Step 1: Identify Eligible Family Members and Related Expenses

Begin by reviewing which family members' medical expenses qualify for the deduction. Under Section 80D, you can claim preventive health check-up expenses incurred for:

• Yourself

• Your spouse

• Dependent children

• Parents (including senior citizens)

Ensure that the individuals for whom you’re claiming the deduction fall under this eligibility. Expenses for siblings, cousins, or non-dependent relatives do not qualify. List the tests or screenings undertaken and the corresponding amounts spent on each eligible member during the financial year.

Step 2: Gather Invoices or Bills from Recognized Diagnostic Centers

Collect proper documentation for each preventive check-up. These bills should clearly mention:

• Name of the person who underwent the test

• Date of service

• Nature of tests (e.g., blood panel, ECG, full-body screening)

• Name and address of the clinic or diagnostic center

• Amount paid

While there is no need to submit these bills during ITR filing, they must be preserved carefully in case of any query or notice from the Income Tax Department in future years.

Step 3: File ITR Using the Correct Form (ITR 1, 2, etc.)

Choose the correct Income Tax Return (ITR) form based on your income sources. For example:

• Use ITR-1 (Sahaj) if you are a salaried individual with income up to ₹50 lakh and have no capital gains or business income.

• Use ITR-2 if you have capital gains or own more than one property.

Filing under the correct form ensures that your return is valid and that the deduction under Section 80D is accepted without issues.

Step 4: Report the Preventive Check-up Expense Under Section 80D

Inside the deductions section of the ITR form, look for the field labelled “80D – Medical Insurance Premium”. Enter the total amount claimed for preventive health check-ups (maximum ₹5,000) within the overall Section 80D limit applicable to you.

Make sure the claimed amount aligns with the category (self + family or parents) and that it does not exceed the limits specified:

• ₹25,000 if all members are below 60 years

• ₹50,000 for senior citizens

• ₹75,000 or more if parents are senior citizens and you also claim for your own family

Step 5: Submit Proofs to Your Employer (Optional, for Form 16 Inclusion)

If you want the deduction to reflect in your Form 16 (issued by your employer), submit the bills and declaration during the investment proof submission window (usually Jan–Feb). If missed, you can still claim the deduction directly in your ITR. Ensure the same expenses are not claimed twice—once through Form 16 and again while filing ITR.

Step 6: Get Expert Assistance with TaxBuddy

Navigating deductions can be tricky, especially with changing forms, income types, and regime options. TaxBuddy simplifies this process using its AI-powered platform and expert support. You can upload your bills, and the system will automatically categorise your deductions, including those for preventive health check-ups, under the right section. Whether you’re filing independently or with professional help, TaxBuddy ensures the deduction is applied accurately and in compliance with tax laws.

Documentation Needed to Claim the Deduction

• Bills or receipts from clinics or diagnostic labs

• Name of the person examined

• Mode of payment (cash or digital)

• Date of service

• PAN of taxpayer (for record-keeping)

While these documents need not be attached to the ITR, they should be retained for future verification by the Income Tax Department.

Common Mistakes to Avoid While Claiming Section 80D Benefits

• Assuming ₹5,000 is an additional deduction beyond Section 80D limit

• Claiming expenses for non-eligible relatives (siblings, cousins)

• Submitting expired or unverified bills

• Opting for the new tax regime while trying to claim deductions

Avoiding these errors can ensure smooth processing of returns and prevent scrutiny.

Latest Updates on Section 80D and Preventive Health Check-ups

As of AY 2025–26, no changes have been introduced to increase the ₹5,000 preventive check-up limit. Experts continue to advocate for broader benefits under the new regime, but the existing rules remain unchanged. Taxpayers must plan accordingly and review their filing options each year.

Why TaxBuddy is a Smart Choice for Claiming 80D Benefits

TaxBuddy’s mobile app simplifies tax filing with built-in checks for Section 80D eligibility. Whether self-filing or opting for expert assistance, users can upload bills, track claims, and get reminders to file correctly. The app is particularly useful for those managing multiple family deductions, ensuring nothing is missed.

Conclusion

Maximizing tax savings through preventive health check-ups is a smart way to protect both your finances and well-being. Section 80D allows for a structured, transparent deduction process—especially when proper records are maintained. For those who want to avoid errors and get personalized support, it is highly recommended to download the TaxBuddy mobile app for a simplified, secure, and hassle-free experience.

Frequently Asked Question (FAQs)

Q1. Does TaxBuddy offer both self-filing and expert-assisted plans for ITR filing, or only expert-assisted options?

TaxBuddy offers complete flexibility with both self-filing and expert-assisted tax filing plans. Users who are confident in filing their own returns can use the intuitive self-filing interface, while those who prefer professional support can opt for expert-assisted filing. Both options ensure compliance with the latest tax rules and help maximize deductions like those under Section 80D.

Q2. Which is the best site to file ITR?

While the official Income Tax portal is available for direct filing, platforms like TaxBuddy provide a far more convenient, accurate, and guided experience. With AI-driven tax filing features, personalized deduction checks (including Section 80D), and real-time human assistance, TaxBuddy is among the most efficient and reliable options for both salaried and self-employed taxpayers.

Q3. Where to file an income tax return?

An income tax return can be filed either directly through the government’s e-filing portal or through authorized e-filing intermediaries like TaxBuddy. TaxBuddy simplifies the process by helping you calculate your deductions, auto-fill relevant details, and ensure error-free filing—all while complying with Indian tax laws.

Q4. Can I claim preventive health check-up expenses for my spouse and children?

Yes, you can claim preventive health check-up expenses for your spouse and dependent children under Section 80D. The maximum allowable amount for such check-ups is ₹5,000, and it is included within the total deduction cap of ₹25,000 or ₹50,000, depending on age and category. This provision helps support proactive family healthcare while reducing tax liability.

Q5. Do preventive health check-ups need to be done at specific hospitals or diagnostic centers?

There is no mandatory list of recognized hospitals for preventive health check-ups, but it is advisable to use reputable diagnostic centers or healthcare providers. Ensure you receive a detailed bill or invoice that clearly mentions the tests performed, names of the individuals tested, and the payment method—these documents may be required if the return is selected for scrutiny.

Q6. Is there a separate limit for preventive health check-ups for parents?

No, the ₹5,000 limit for preventive health check-ups is a combined ceiling across all eligible family members—including self, spouse, dependent children, and parents. It is not divided or allocated separately per individual or relationship. The expenses for parents, especially senior citizens, can be covered under this ₹5,000 limit within the broader Section 80D cap.

Q7. Can I claim the deduction if my employer has already considered it in Form 16?

If your employer has included preventive health check-up expenses under Section 80D in your Form 16, you should not claim it again while filing your ITR. However, if it was not considered during payroll processing, you can directly claim the eligible amount in your ITR while filing, provided you retain valid bills as supporting documents.

Q8. Can I claim this benefit under the new tax regime?

No. Taxpayers who opt for the new tax regime under Section 115BAC are not eligible to claim deductions under Section 80D, including for preventive health check-ups. The new regime provides lower tax rates but disallows most deductions and exemptions. Taxpayers must carefully evaluate both regimes before choosing the one that offers the maximum benefit.

Q9. Is cash payment allowed for preventive check-ups under Section 80D?

Yes. Unlike health insurance premiums that must be paid via non-cash methods, preventive health check-ups under Section 80D can be paid in cash. This exception allows greater accessibility for individuals who do not use digital modes of payment. However, it's crucial to retain valid bills showing the amount, service date, and individual tested.

Q10. Do I need to submit bills while filing ITR for this deduction?

No, the bills or receipts for preventive health check-ups are not required to be submitted at the time of filing the ITR. However, it is mandatory to retain these documents for at least six years, as they may be requested by the Income Tax Department in case your return is selected for detailed scrutiny or verification.

Q11. How does TaxBuddy help in maximizing Section 80D deductions?

TaxBuddy uses a combination of AI and expert review to identify all applicable deductions, including the often-overlooked ₹5,000 limit for preventive health check-ups. The mobile app allows easy uploading of bills, verifies eligibility, and ensures that the claim is accurately reported in your return. This reduces errors, saves time, and enhances your refund potential.

Q12. Are preventive health check-ups for children covered under this deduction?

Yes, preventive health check-ups for dependent children are covered under Section 80D. You can include expenses related to diagnostic tests and screenings performed for your child, and claim them within the ₹5,000 preventive check-up limit. This amount, however, is counted within the overall deduction limit and not treated separately.