Preventive healthcare check-ups eligible for claiming tax deduction as part of Section 80D

Updated: Saturday, February 8, 2014, 9:55 [IST]

Tax benefit offered under Section 80D of the Indian Income Tax Act in most of the cases is not fully claimed. The section allows the taxpayer to claim a tax deduction of upto Rs. 15,000 for the premium paid towards a health insurance policy. But, as the premium amount for the health insurance policy with an average sum assured value of Rs. 4-5 lakhs is way less than the prescribed amount, benefits provided u/s are not used fully.

But, from assessment year 2013-2014, preventive health care check-ups performed for yourself or your spouse, children or dependent parents are eligible for claiming tax deduction upto a sum of Rs. 5000. So, the next time you go for any pathological test, ensure that you keep the receipt safe to make tax deduction claim. Payment for the test need not be made using credit card or cheque as often small-scale pathological labs do not accept credit card or cheque payments. So even when payment for the healthcare check-up at the pathological facility is done in cash you are eligible to claim tax deduction upto Rs. 5000.

This provision hence allows a taxpayer to fully avail the benefits offered under the section 80D. Implicitly, the provision forms the part of the Rs. 15,000 limit available under section 80D. So, the next time you go for any health-care check-up for yourself or your family do remember to claim it in your income tax return.

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