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

  • Writer: Rashmita Choudhary
    Rashmita Choudhary
  • Jul 2
  • 10 min read

Section 80D of the Income Tax Act offers various deductions related to the health insurance premiums and preventive health check-ups, encouraging individuals to take proactive steps towards maintaining their health. While health insurance premiums are a common deduction, a less-known benefit is the deduction available for preventive health check-ups. A preventive health check-up involves diagnostic tests, screenings, and consultations that help identify potential health issues early. This proactive approach can save on future medical costs by identifying and addressing health concerns before they become serious. Let us explore the specifics of the preventive health check-up deduction under Section 80D, who is eligible for this deduction, how to claim it, and the latest updates on the topic.

Table of Contents

What Is a Preventive Health Check-up Under Section 80D?

A preventive health check-up refers to a series of tests, screenings, or consultations performed to detect early signs of illnesses, even if the person feels healthy. These check-ups typically include blood tests, screenings for cancer, heart disease, diabetes, and other conditions. Under Section 80D of the Income Tax Act, individuals can claim a tax deduction for the expenses incurred on preventive health check-ups for themselves and their family members. The goal of these check-ups is to detect health issues early, allowing for timely intervention and treatment, thereby reducing the financial burden of treating major diseases in the future.


Who Can Claim the Deduction?

The deduction for preventive health check-ups can be claimed by:


  • Individual taxpayers: Both salaried and self-employed individuals can claim this deduction.

  • Hindu Undivided Families (HUFs): An HUF can also claim a deduction on behalf of its members.

  • Family Members: The deduction is available for the taxpayer’s family, including their spouse, children, parents, and siblings. In the case of senior citizens, the taxpayer can claim the deduction for their parents, even if the parents are not financially dependent on them.


The claim is available whether the preventive health check-ups are performed for the taxpayer or their family members, making it a versatile benefit for families who focus on maintaining good health.


What Is the Maximum Deduction Limit?

The maximum deduction that can be claimed for preventive health check-ups under Section 80D is ₹5,000 per year. This is a part of the overall limit of deductions available under this section, which also includes health insurance premiums. The total amount of deductions under Section 80D for an individual is capped at:


  • ₹25,000 for individuals below 60 years of age.

  • ₹50,000 for senior citizens (aged 60 years or above).


This ₹5,000 limit for preventive health check-ups is included within these overall limits, and it can be claimed for check-up expenses incurred for yourself, your spouse, children, and parents. It’s important to note that the ₹5,000 is a maximum limit, and any amount spent above this is not eligible for deduction.


Key Points About Preventive Health Check-up Deduction

The preventive health check-up deduction is a provision under Section 80D of the Income Tax Act, which allows taxpayers to claim a deduction for medical check-up expenses. This deduction encourages individuals to invest in their health by providing tax benefits for expenses incurred on health check-ups. However, there are several important details to keep in mind to ensure that you can claim this deduction correctly. Below is an in-depth explanation of the key aspects of the preventive health check-up deduction.


Inclusion in the Deduction Limit

The preventive health check-up deduction falls under the broader umbrella of Section 80D, which also covers health insurance premiums. The total limit under Section 80D for deductions is ₹25,000 for individuals and HUFs below 60 years of age, and ₹50,000 for senior citizens (aged 60 years and above). This means that the ₹5,000 limit for preventive health check-ups is part of the total ₹25,000 or ₹50,000 limit, depending on the age of the taxpayer.


For example, if you claim the full ₹5,000 for preventive health check-ups, this amount will be deducted from the remaining limit available for health insurance premiums. Therefore, if you are under 60 and your total health-related deductions include both insurance premiums and preventive health check-up expenses, you can only claim a maximum of ₹20,000 for insurance premiums, provided you have claimed the full ₹5,000 for health check-ups.


It's important to note that this ₹5,000 is the combined total for preventive health check-ups for yourself, your spouse, children, and parents. You cannot claim ₹5,000 for each person individually. If you have a family of four, the total claim for preventive check-ups will still be capped at ₹5,000.


Receipt Requirement

To claim the preventive health check-up deduction, it is crucial to have a valid receipt or invoice issued by a registered medical facility or diagnostic center. The receipt should clearly mention the nature of the services provided (i.e., preventive health check-up) and the amount paid. Without this documentation, the claim cannot be processed.


The receipt must also include the details of the medical facility or diagnostic center, including the name, address, and registration number. This is essential for ensuring that the claim is legitimate and meets the necessary legal requirements. It is advisable to keep a copy of the receipt and other supporting documents for record-keeping and in case of future audits by the Income Tax Department.


It’s also worth noting that the payment for the check-up must be made by an eligible mode, such as cash, cheque, or electronic transfer. Claims based on cash payments made without a valid receipt may not be eligible for deduction.


Deduction for Senior Citizens

Senior citizens (aged 60 years or older) enjoy the same deduction benefits for preventive health check-ups as younger taxpayers, but with an increased limit for deductions under Section 80D. For senior citizens, the total deduction under Section 80D can go up to ₹50,000 instead of ₹25,000 for individuals below 60 years of age.


This means that if you are a senior citizen, you can claim the ₹5,000 limit for preventive health check-ups within the larger ₹50,000 cap. For example, if you pay premiums for health insurance and also undergo preventive health check-ups, the ₹5,000 spent on check-ups will be subtracted from your ₹50,000 cap. You can, therefore, claim a larger overall deduction due to the higher limit available for senior citizens.


This provision is particularly beneficial for senior citizens who may have greater healthcare needs and are more likely to undergo preventive health check-ups to detect any potential health issues early.


Tax Benefits for Family Health

Under Section 80D, the preventive health check-up deduction is not limited to just the taxpayer’s health. You can claim this deduction for preventive health check-ups for your family members, including your spouse, children, and parents (both senior citizens and non-senior citizens), provided they meet the eligibility criteria.


For instance, if you and your spouse both undergo preventive health check-ups, the total amount spent on both check-ups will be capped at ₹5,000. Similarly, if your children or parents (whether senior citizens or not) undergo check-ups, their expenses can be included within this ₹5,000 limit. It is essential to remember that this is a cumulative deduction, so even if multiple family members undergo health check-ups, the total claim will be capped at ₹5,000 per financial year for all family members combined.


This makes the deduction useful for families, as it encourages health-conscious decisions among family members while offering a way to reduce tax liability.


Multiple Claims

You can claim the preventive health check-up deduction multiple times within a financial year, but the total claim cannot exceed ₹5,000. For example, if you undergo a health check-up in both the first and second half of the year, you can claim both expenses, provided the total does not exceed the ₹5,000 limit.


However, it is important to ensure that the total deduction for preventive health check-ups for yourself, your spouse, children, and parents combined does not exceed ₹5,000. If you exceed this limit, the additional claims will not be eligible for tax deductions.


This feature is helpful as it allows taxpayers to spread their preventive health check-up expenses throughout the year. It encourages individuals and families to take proactive steps toward maintaining their health and well-being.


How to Claim the Deduction in Your ITR

Claiming the deduction for preventive health check-ups is simple and can be done while filing your Income Tax Return (ITR). Here’s a step-by-step guide on how to claim this deduction:


  • Step 1: Collect all receipts and documentation related to the preventive health check-ups. These can include invoices from hospitals, clinics, and diagnostic centres where the check-ups were conducted.

  • Step 2: During the process of filing your ITR, navigate to the section for deductions under Section 80D. This section will allow you to enter your claim for health insurance premiums and preventive health check-ups.

  • Step 3: In the relevant section, enter the amount spent on preventive health check-ups. Ensure that the total amount does not exceed ₹5,000.

  • Step 4: Include the details of the deduction under “Other Deductions” in the ITR form and proceed with filing.

  • Step 5: The tax benefit will be automatically deducted from your total taxable income, and your total tax liability will be reduced.

  • Step 6: Ensure you have the necessary documentation in case of scrutiny. The ITR processing team may request receipts to verify the claim.


This deduction, though small, can significantly reduce your tax liability, especially when claimed along with other deductions under Section 80D, like health insurance premiums.


Recent News & Updates

In recent updates, the government has continued to encourage preventive healthcare through tax benefits like those offered under Section 80D. The maximum deduction for preventive health check-ups was clarified as ₹5,000, making it easier for taxpayers to take advantage of this benefit. Additionally, with the rising focus on healthcare and wellness, taxpayers are becoming more aware of the benefits of including preventive measures in their overall health plan.


Furthermore, in the case of senior citizens, the government is making provisions to ensure that preventive health check-ups become a crucial aspect of their wellness planning, as medical expenses tend to rise with age. These tax-saving opportunities align with the broader health and wellness initiatives promoted by the government, encouraging proactive health management.


Conclusion

Claiming deductions for preventive health check-ups under Section 80D is a simple yet effective way to reduce your taxable income while ensuring the health of your family. With digital platforms like TaxBuddy, managing these deductions during ITR filing is seamless and efficient. For anyone looking for assistance in tax filing, it is highly recommended to download theTaxBuddy mobile app for a simplified, secure, and hassle-free experience.


FAQs

Q1. Can I file my ITR without income proof? No, it is mandatory to provide proof of income when filing your Income Tax Return (ITR). Income proof can include salary slips, Form 16, bank statements, or details of freelance income, among others. These documents are essential for correctly calculating your taxable income and ensuring that your ITR filing is accurate and compliant.


Q2. What is the difference between ITR-1 and ITR-2forms? ITR-1 is for individuals who earn income from salary, pension, or income from one house property and who do not have income from business or profession. ITR-2 is used by individuals who have income from more than one house property, capital gains, or who are holding foreign assets. Essentially, ITR-2 is meant for individuals with a more complex income structure.


Q3. How do I claim deductions under Section 80C while filing ITR? You can claim deductions under Section 80C by providing details of investments such as life insurance premiums, Public Provident Fund (PPF), National Savings Certificates (NSC), and contributions to Employee Provident Fund (EPF). These should be reported in the "Deductions" section of the ITR form. Ensure you have proper documents to support your claims, such as receipts and investment statements.


Q4. Can I file ITR if I have a missed TDS credit? Yes, you can file your ITR even if your TDS (Tax Deducted at Source) credit is not reflected. However, this could lead to discrepancies in your tax calculation, and you may need to reconcile the TDS details with your employer or deductor. It’s essential to update the TDS information once it’s available to avoid issues such as delayed refunds or notices from the tax department.


Q5. Can I file ITR if I have foreign income? Yes, if you have income from foreign sources, you must disclose it in your ITR. Depending on the nature and amount of foreign income, you may need to file ITR-2 or ITR-3. Additionally, you must report any foreign bank accounts or assets under the Foreign Account Tax Compliance Act (FATCA) and ensure that any foreign taxes paid are appropriately accounted for.


Q6. What should I do if I file my ITR late? If you file your ITR after the due date, you can still file a belated return until December 31 of the assessment year, but you will incur penalties. A late fee of up to ₹5,000 applies, and you may also have to pay interest on any unpaid taxes under sections 234A, 234B, and 234C. It is important to file as soon as possible to minimize penalties and interest.


Q7. Is it possible to revise my ITR after submitting it? Yes, if you realize that there are errors in your filed ITR, you can file a revised return within the assessment year. A revised return allows you to correct mistakes in income, deductions, or other details that were initially missed. Ensure that the reason for revision is valid, such as missing income or incorrect TDS information.


Q8. Can I claim deductions under the new tax regime? Under the new tax regime, deductions available under Sections 80C, 80D, 80G, etc., are not available, as the regime offers lower tax rates without any exemptions or deductions. However, taxpayers can still claim deductions for NPS (National Pension Scheme) under Section 80CCD(2) and for EPF contributions under Section 80G, which remain applicable in the new regime.


Q9. Can I e-file my ITR? Yes, you can e-file your ITR using the official Income Tax Department portal or through third-party e-filing platforms like TaxBuddy. E-filing is the fastest and most secure method for submitting your return, and you will receive an acknowledgment receipt immediately upon successful submission.


Q10. Do I need to verify my ITR after filing it? Yes, after filing your ITR, you must verify it either electronically through Aadhaar OTP, net banking, or a physical signature. If you fail to verify your ITR, it will be considered invalid, and the Income Tax Department will not process it, resulting in delays or rejection.


Q11. Can I get a refund if I paid excess tax through TDS? Yes, if the tax deducted at source (TDS) is more than your tax liability, you can claim a refund. Ensure that the TDS details are correctly reported in your ITR, and if everything is in order, the tax department will process your refund. The time taken for processing refunds depends on the volume of returns being handled by the department.


Q12. Can I claim tax benefits for education loans? Yes, under Section 80E of the Income Tax Act, you can claim tax deductions on interest paid on education loans for higher studies. The deduction is available for a maximum of 8 years or until the interest is paid, whichever is earlier. This deduction is available only for loans taken for higher education for self, spouse, or children.


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