Preventive Health Checkups Under Section 80D: What You Can Claim

Nobody enjoys paying taxes, but what if taking care of your health could actually help you save on taxes? That’s exactly what Section 80D of the Income Tax Act offers, tax deductions not just on health insurance premiums, but also on preventive health checkups.

Let’s break down what this means, what expenses qualify, and how you can claim it.

What is Section 80D of the Income Tax Act?

Section 80D of the Income Tax Act enables individuals to avail of tax deductions on health insurance premiums paid for themselves and their families. This includes policies bought for:

• Self
• Spouse
• Dependent children
• Parents (even if they are not your dependents).

The maximum deduction allowed is: 

• ₹25,000 per financial year for individuals below 60 years
• ₹50,000 for senior citizens (60 years and above)

Apart from health insurance premiums, expenses incurred on preventive health checkups are also eligible for deduction within the abovementioned limits.

What Qualifies as a Preventive Health Checkup Under Section 80D?

Preventive Health Check-ups are regular medical check-ups. These are done at periodical intervals to diagnose diseases at an early stage, even if there is no symptom of any ailment/disease in the person. 

Under Section 80D, you can claim an annual deduction of up to ₹5,000 for preventive health checkups. This amount is within the overall limit of ₹25,000 (or ₹50,000 for senior citizens), which means the preventive health check-up deduction is not an additional benefit but is included in the total deduction limit.

The government introduced this deduction in 2013-14 to encourage people to be proactive about their health.

Who Can Claim This Deduction?

You can claim this deduction for checkups done for:

• Self
• Spouse
• Dependent children
• Parents (dependent or independent)

Eligible Expenses for Preventive Health Checkup

The Income Tax Act does not specify the exact list of tests; however, in general, a medical examination that helps detect disease early or a preventive health check-up can include:

• Full body checkups – Blood tests, ECG, cholesterol, etc. 
• Screening for diabetes – Fasting blood sugar, HbA1c test
• Heart checkups – ECG, echocardiogram
• Cancer screenings – Mammograms, Pap smears, PSA tests
• Vision and hearing tests – Eye exams, audiometry
• Liver & kidney function tests
• General health screenings – BMI measurement, blood pressure check

It is best to consult with your doctor or healthcare provider about what preventative tests are recommended based on your age, lifestyle and family history.

How to Claim Tax Deductions for Preventive Health Checkups

Step 1: Choose a Health Insurance Provider

If you don’t have a health insurance plan, consider choosing one that includes preventive health checkups.

Step 2: Get a Health Checkup Done

Book an appointment with any reputed hospital/diagnostic centre and get all the tests done.

Step 3: Keep the Bills & Reports

After the tests are done, the hospital or lab will give bills and medical reports. Keep them handy, as these will be required during ITR filing. 

Step 4: File Your Tax Returns

While filing your Income Tax Return (ITR), do mention the amount spent on preventive health checkups under Section 80D. You can claim this deduction even if you don’t have Insurance.

Preventive Health Checkup for Self, Family and Parents

The ₹5,000 deduction under Section 80D is a combined limit for preventive checkups of:

• Self 
• Spouse
• Dependent Children 
• Parents (dependent or not)

For instance, if you paid ₹3,000 for your checkup and ₹2,000 for your parents' checkup, you can claim the entire ₹5,000 deduction under Section 80D.

Limitations and Restrictions on Claims Under Section 80D

While Section 80D provides excellent tax benefits, there are certain limitations you should know:

• Premiums paid in cash are not allowed as a deduction (except for preventive health checkups).
• Payments made for your siblings, grandparents or any other relative are not allowed.
• Premiums paid by the employer on a group health insurance policy can’t be claimed.
• Claims must be made within the same financial year as the expense.

Benefits of Preventive Health Checkup Deductions

1. Saves on Taxes

Preventive Health checkup deductions help you reduce taxable income and, eventually, the total tax that needs to be paid.

2. Encourages Early Disease Detection

Regular health screenings can identify diseases early, helping in timely treatment and better health outcomes.

3. Promotes a Healthier Lifestyle

When you go for annual checkups, you get to know about your health well and try to improve it.

4. Whole Family Treatment

You can claim preventive health checkup deductions for your whole family and also ensure their utmost care.  

5. Reduces Medical Expenses in the Long Run

Preventive healthcare reduces the chances of major illnesses, ultimately saving money on expensive treatments.

A preventive health checkup is not just tax saving; it’s a step towards better health and early prevention of diseases. You have the advantage of getting a ₹5,000 deduction under Section 80D for both financial and health well-being.

If you haven’t been using this deduction, do it now! Your health comes first, and with that, you will have the right to get tax benefits on your medical bills.