With effect from AY 2013-14, Rs5000 can be claimed for Preventive Health Check up.My query is if an assesse incurs only Rs 5000 on preventive health check up and no other amount on insurance on health of himself/family, can he claim the Rs5000 under 80D? is it admissible??
Dear Querist,
As per Section 80D
In computing the total income of an assessee, being an individual there shall be deducted the whole of the amount paid to effect or to keep in force an insurance on the health of the assessee or his family or any payment made on account of preventive health check-up of the assessee or his family as does not exceed in the aggregate fifteen thousand rupeesin the previous year out of his income chargeable to tax.
Further, where the amounts are paid on account of preventive health check-up, the deduction for such amounts shall be allowed to the extent it does not exceed in the aggregate five thousand rupees. The payment shall be made by any mode, including cash, in respect of any sum paid on account of preventive health check-up;
So, the answer to your query is Yes u can claim this deduction even if u have not taken any other insurance policy. Even if it is paid in cash then also the deduction is available. But u shold have bills in yr hand for taking such deduction.
Rohit Gupta
CAclubindia
