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Preventive health check up

04 December 2019

what can be claimed under 80 D in respect of preventive health check up? can I claim lab test related to pregnancy of spouse??

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18 Replies

Priyank (CA Final Student) (139 Points)
Replied 04 December 2019

A medical insurance policy allows you to avail tax deduction under Section 80D of Income Tax Act for any expenses incurred for preventive health check-ups. You can avail Rs. 5,000 for the cost incurred for preventive health check-ups for self, spouse, children or parents.

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Jaan Jamal (19 Points)
Replied 04 December 2019

What kind of tests includes in preventive health check ups

Kapadia Pravin (17259 Points)
Replied 04 December 2019

It's related to preventive health check up popularrly called body check ups.

I don't think pregnancy related tests are eligible under preventive health check ups

In my view, all tests related to body checks. Not for any existing or past diseases.

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Priyank (CA Final Student) (139 Points)
Replied 04 December 2019

The Income Tax Act does not define medical expenditure. ... Remember medical expenditure on certain specified illnesses are also covered under Section 80DDB. "If you have exhausted the limit under this section, you can claim deduction for the medical expenses under section 80D, provided you satisfy other conditions.

rama krishnan (12239 Points)
Replied 04 December 2019

Medical expenses can be claimed under 80D only if the assessee is a senior citizen. pregnancy test doesn't fall under the definition of preventive health checkup

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Shivam RC (Student) (23683 Points)
Replied 04 December 2019

Preventive Health check up means the casual Body-Check up .

Jaan Jamal (19 Points)
Replied 05 December 2019

Does the assessee needs to be senior citizen to claim medical expenses towards preventive health check up?
What if it is expended to parent who is a senior citizen?

RAMAKRISHNAN R (INCOME TAX OFFICER) (1736 Points)
Replied 05 December 2019

If the parents are senior citizens then the same can be claimed

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Jaan Jamal (19 Points)
Replied 05 December 2019

So such expenses cannot be claimed if related to self/spouse who are not senior citizens?

RAMAKRISHNAN R (INCOME TAX OFFICER) (1736 Points)
Replied 05 December 2019

Yes you are correct ,it can't be claimed

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Jaan Jamal (19 Points)
Replied 05 December 2019

One more doubt... If the senior parents are covered under medical insurance but no expenses have been reimbursed from insurance company.. Then still is there possibility to claim medical expenses and can we claim if it is paid in cash?

Naresh Kumar Jain (13 Points)
Replied 05 December 2019

No, if covered under mediclaim or paid in cash

Kapadia Pravin (17259 Points)
Replied 05 December 2019

@ Ramakrishnan

Sir you wrote --
"" if the parents are senior citizens then the same can be claimed ..""

In so far as preventive health check up upto 5000/- is concerned, I disagree with your views.

Bcoz as per section 80D ....
...any payment made on account of preventive health check-up of the assessee or his family ...

The section does not restrict deduction to only Senior citizens parents.

Please look into and respond .

RAMAKRISHNAN R (INCOME TAX OFFICER) (1736 Points)
Replied 05 December 2019

@ kapadia I haven't replied in respect of claiming expenses towards preventive health check up but in respect of claiming of medical expenses incurred under section 80D