Preventive Health Checkup 80D Proof: Meaning & Benefits

As the saying goes, Health is wealth, and to maintain good health you need to give it utmost priority. Hence it confirms the importance of getting regular preventive health check-ups. Rather than waiting for a disease to strike you, it is always better to keep a check on your health. This way, the disease can be diagnosed sooner, and you don’t have to spend thousands of rupees in curing it.

Apart from the health benefits, preventive health check-ups benefit you in terms of tax deductions as well.  You can use the preventive health checkup 80D proof to get a concession on the income tax you pay.

In this article, we are discussing the various advantages of getting preventive health check-ups as well as will talk about the benefits in terms of tax deductions that you can enjoy by means of regular check-ups.

What is a Preventive Health Check up?

Preventive health check-up means medical check-up of a person which is done to assess a person’s health in general. Such check-ups allow the timely detection of illnesses and infections among people. Some diseases show symptoms clearly, while others are asymptomatic and remain unnoticeable. Without preventive medical check-ups, these diseases remain unnoticed and are mostly diagnosed at a later stage. This delays the treatment and chances of recovery.

Hence, it is important to invest in a comprehensive health insurance policy that offers regular preventive health check-ups to keep you updated with your health and to take action immediately if any condition is detected.

You already know that you can get a tax exemption on the paid premiums towards health insurance under section 80D. However, it might interest you further to know that you can also avail of tax exemption on preventive health under section 80D. The exemption on preventive health check-ups was initiated to encourage more and more people to avail of this option.

What is Section 80D?

Anyone who has bought a health insurance policy for themselves and their family and is an individual or a member of a HUF (Hindu Undivided Family) is eligible to claim tax deductions under Section 80D of up to INR 25,000.

Deductions under Section 80D

The deduction of INR 25,000 is allowed under Section 80D in a financial year. Senior citizens can get a deduction of up to INR 50,000.

The table below explains the deduction amount that an individual taxpayer can avail of:

Insurance Plan	Deductions (for Self & family)	Deductions (for parents)	Maximum Deduction
For insured and family (below the age of 60)	INR 25,000	-	INR 25,000
For insured and family plus parents(all of them below 60 years)	INR 25,000	INR 25,000	INR 50,000
For insured and family (below 60 years) plus parents (above 60 years)	INR 25,000	INR 50,000	INR 75,000
For insured and family plus parents (all of them above 60 years)	INR 50,000	INR 50,000	INR 1,00,000
HUF members (below 60 years)	INR 25,000	INR 25,000	INR 25,000
HUF members (few members above 60 years)	INR 50,000	INR 50,000	INR 50,000

You may note that a deduction of INR 5,000 for preventive check-ups is also included within the overall limit of the deduction.

Deduction of Medical Expenses Available Under Section 80D for Senior Citizens

For senior citizens who are Indian residents and above the age of 60, a deduction of up to INR 50,000 can be claimed for costs incurred on their medical treatment. This is under situations where senior citizens are not covered by any medical insurance. However, if senior citizens are covered under an active health insurance policy, they cannot claim this deduction.

For instance, suppose you have incurred INR 60,000 for the medical expenses of your parents who are senior citizens. You can claim INR 50,000 as a deduction even if they are not covered under a health insurance policy.

Deduction under Section 80D for Multi-year Health Insurance Premiums Paid Upfront

Multi-year health insurance policies are preferred by many policyholders, especially as they allow discounts on premiums. Under such policies, the premium is paid upfront in one go. In such cases, the policyholders can enjoy a uniform deduction under section 80D. However, the deduction received under such plans is limited to a maximum of INR 25,000 or INR 50,000 as applicable.

For instance, suppose you purchased a 2-year duration health insurance policy by paying a lump sum premium of INR 30,000. So, you can claim a deduction of INR 15,000 each on both the years of the two-year term under Section 80D.

Things to Consider While Buying Health Insurance to Avail Maximum Tax Deductions

Below are some factors to consider while purchasing health insurance from the point of view of claiming a deduction and other factors:

• Always buy health insurance policies offered by insurers who are approved by IRDA or the Insurance Regulatory and Development Authority of India
• Make sure to pay the insurance premium via any other mode except cash
• Always opt for policies that offer a cashless claim settlement process. Ensure that the insurer has a tie-up with an ample number of network hospitals
• Choose the sum insured in a way that fulfills your health coverage purposes well. Hospitals generally allow a fixed percentage of the sum insured as room rent and other expenditures. So, purchase a plan to ensure enough coverage
• Also, make sure to consider pre- and post-hospitalization clauses well to ensure maximum coverage
• AYUSH therapy is another option offered by several insurance companies these days. You may consider availing the AYUSH services for better medical coverage
• Yearly health check-up is an added advantage that you must seek under your medical insurance. It includes several health evaluation tests that are necessary for early diagnosis of many illness
• Look for the details of the daily cash limit available under your health insurance plan before buying a policy, etc.

Documents Required for 80D Preventive Health Check up Deduction

You would be glad to know that no documents are required to file an 80D preventive health check-up deduction.  The Preventive Health Check-Up Act u/s 80D has not made the requirement of any document compulsory for tax deduction claims.

Though no documents are asked by the IT department. However, for your record, it is better to maintain records of such expenses as the payment slips of doctor’s consultation fees, X-ray bills, bills of diagnostic tests, etc. You can make the payment for preventive health check-ups in any mode you like such as cash, online, UPI, etc.

Is proof required for preventive health checkup 80D?

No, the IT Act does not make it compulsory to submit proof to claim tax benefits under Section 80D. However, it is better to keep a record of such expenses that you incur throughout the year like premium receipts of health insurance, medical bills, test report bills, and so on. This is for safety purposes in case your employer asks you for any documentary evidence while issuing Form 16 for filing ITR or for a tax deduction.

Can medical expenses be claimed under 80D?

Yes, one can claim medical expenses under section 80D and can save tax. The insured can claim expenses on self, his/her spouse, dependent children, and parents. The parent’s age should be 60 years or above to be eligible to claim the medical expenses (if they don’t have any health policy).

A maximum of INR 50,000 can be claimed in a financial year by the insured. The insured must make the payment for the medical expenses in various online modes except cash payment to claim the deductions.

Why Are Preventive Health Check-ups Needed?

Like servicing is essential for smooth running of most machinery, our body, which is also like an intense machine that works efficiently and helps us keep going, requires preventive check-ups. So, our health deserves regular check-ups. However, we tend to avoid preventive check-ups and ignore our body most of the time.

In many cases people are seen rushing to the doctor with a sudden feeling of pain or uneasiness in their body. The doctor prescribes medicine and tests to them. Once they take the medicine and relieve their discomfort, people tend to forget about the tests required to be performed. This is generally the case with most of us. And then one fine day, the body hits hard on us by giving up proper functioning and causing you immense hospital expenses.

Thus, to avoid such situations it is necessary to get regular check-ups, and health insurance is a sure shot way of getting health check-ups without worrying much about your finances. So, getting a mediclaim policy that offers enough security against critical diseases as well as covers your preventive health check-ups is important so that you can mitigate the sudden medical shocks.

Yes, you can reduce your health challenges by pursuing Preventive health check-ups, but it must be done regularly on standard intervals like annual, biannual, and so on. Besides, you are also getting benefits of tax by means of preventive health check-up 80D proof.

Now, let us discuss another important question, which is, whether you can get Tax Deductions on preventive health check-ups or not.

Who is eligible for Preventive Health Check Up Deduction? 

The premium of medical insurance paid by the insured for self as well as other family members and the medical expenses incurred for parents above 60 years is allowed in case of taxpayers in the category of Individuals and HUFs only.

So, the Individuals or HUFs can avail of the tax deductions for the paid premiums for the below:

• Self
• Spouse
• Dependent children
• Parents

No other entity is allowed under this category to claim a deduction. For instance, a company/firm is not eligible to claim a deduction under 80D.

Am I Eligible for Tax Deductions on Preventive Health Check-up Costs?

Yes, of course. Preventive health check-up does have a role to play in your income tax returns and tax deductions, and it was implemented by law in the year 2013-14.

Below are rules for claiming preventive health checkup deduction on income tax:

• Expense on preventive health check-up can be incurred during a specific financial year.
• If you get your own health check-up done, or of your partner/spouse, your dependent children, or your parents, then only you can enjoy tax deduction by means of preventive check-up.
• Preventive Health Checkup 80D Limit: Tax benefits on preventive health check-up can be received generally in terms of money. The deduction amount you are entitled to receive can be money spent during the fiscal year on preventive check-ups or 5000 rupees, (whichever is less, but not beyond Rs. 5000). Further, you must note that this amount of 5,000 rupees is included within the general mediclaim insurance premium limit of Rs. 25,000.
• There is no extra deduction for senior citizens if they go through the preventive check-up.

Let us understand the calculation of the deduction by means of an example in different situations of a Mediclaim insurance premium:

Case 1:

Premium paid – Rs. 15,000

Cost of preventive health check-up – Rs. 10,000

So, tax deduction under Section 80D would be – Rs. 15,000 + Rs. 5,000 = Rs. 20,000

Case 2:

• Premium paid: Rs. 20,000
• Cost of preventive health check-up – Rs. 7,000
• So, tax deduction under Section 80D – Rs. 20,000 + Rs. 5,000 = Rs. 25,000

Case 3:

• Premium paid: Rs. 24,000
• Cost of preventive heath check-up – Rs. 2,000
• So, tax deduction under Section 80D – Rs. 24,000 + Rs. 1,000 = Rs. 25,000

Case 4:

• Premium paid: Rs. Nil
• Cost of preventive health check-up – Rs. 10,000
• So, tax deduction under Section 80D – Rs. Nil + Rs. 5,000 = Rs. 5,000

As mentioned above, irrespective of the preventive health check-up expense, the tax deduction cannot go beyond the overall tax deduction limit, which is 25,000 rupees. Further, this deduction can be claimed even if you don’t have a mediclaim policy.

What are the Tax Deductions Permissible for a Preventive Health Check-up?

Here are the tax deductions permissible for preventive health check-ups under section 80D:

• Premiums paid for availing health plans by individuals and HUFs
• Premiums paid for availing health insurance plan top-ups
• For preventive medical check-ups
• Senior citizen’s medical expenses (in case they are not covered under a health plan)
• Contributions towards Central Government health schemes (if any)

Payments Eligible as Deduction under Section 80D

Individual taxpayers or HUFs can claim tax exemption u/s 80D for the below-mentioned payments:

• Premium of medical insurance paid for the insured, his/her spouse, dependent children, and parents via any payment mode except cash
• Expenses incurred for preventive health check-ups
• Medical costs incurred on parents (60 or above years) who do not have coverage under any health insurance scheme
• If the insured is making any contributions to the health schemes offered by the Central Government or any other government-notified scheme

Few Other Points to Take Note of in Regard to Preventive Health Check up:

• Nothing has been specified by law about the kinds of medical tests that qualify under preventive check-ups. Thus, we can presume that any general cost incurred in preventive check-up should be eligible for deduction.
• Another good thing about preventive check-up deductions is that you don’t need to submit any receipt about the same to the department of income tax. However, it is advisable to keep preventive health checkup receipt of costs done in your tax file as proof which might be required later.
• You must also note that the preventive health check deduction can be claimed on an individual basis. If two individuals in the same family are working they can claim for tax deduction under Section 80D separately, thereby reducing their individual tax liability.

Things to Note While purchasing medical insurance for claiming 80D deductions

Here are the important things to remember:

• You cannot claim tax benefits for premiums paid for insurance premiums paid for your siblings, grandparents, and other relatives
• You cannot claim tax benefits for premiums paid for your independent and working children
• If you make part payment of the premium, while the part is paid by your parents, both can claim tax deductions for the amount paid
• However, you are not eligible for group health insurance premiums paid towards insurance policies offered by your company
• You can avail of tax deductions for premiums paid by any other mode except cash. Thus, you can use your online payment modes to pay premiums and avail of tax deductions.

Deduction Under Section 80DD (Treatment of a Dependent with Disability)

Section 80DD allows individuals who belong to a HUF or Hindu Undivided Family and individuals who are caring for a dependent disabled person to avail of income tax deductions. The deductions can be claimed on the insurance premium paid to incur costs related to medical expenses, medicines, and other requirements of a disabled person.

As per section 80DD, the deduction limit permitted is up to INR 75,000 for up to 40% disabilities, and disabilities of 80% and more, INR 1.25 Lakhs is the annual limit for availing deductions u/s 80DD.

The list of dependents includes spouses, parents, siblings, children, or any other family member under HUF.

Deduction Under Section 80DDB (Treatment of Specified Illnesses)

Under section 80DDB, one can seek tax deductions against costs incurred for treating specified diseases of the insured or a family member. Thus, an individual or HUF can claim a tax deduction under section 80DDB for treatment of a specific ailment, subject to conditions and capping under the policy.

A list of specified diseases or ailments under 80DDB are: 

• Neurological Diseases with 40% and above disability
• Dementia
• Dystonia Musculorum Deformans
• Motor Neuron Disease
• Ataxia
• Chorea
• Hemiballismus
• Aphasia
• Parkinson’s Disease
• Malignant Cancers
• AIDS
• Chronic Renal failure
• Hematological disorders
• Hemophilia
• Thalassaemia, etc.