Saturday, February 9, 2013

Deduction on preventive health check-up u/s 80D up to 5000

on Saturday, February 9, 2013

Under the existing provisions contained in section 80D of the Income-tax Act, a deduction is allowed in respect of premium paid towards a health insurance policy for insurance of self, spouse and dependent children or any contribution made to the Central Government Health Scheme, up to a maximum of Rs.15,000 in aggregate. A further deduction of Rs.15,000 is also allowed for buying a health insurance policy in respect of parents.

This section has been amended from financial year 2012-13 to also include any payment made by an assessee on account of preventive health check-up of self, spouse, dependent children or parents(s) during the previous year as eligible for deduction within the overall limits prescribed in the section. However, the  deduction on account of expenditure on preventive health check-up (for self, spouse, dependent children and parents) shall not exceed in the aggregate Rs.5,000.

It is further amended that for the purpose of the deduction under section 80D, payment can be made – 

(i) by any mode, including cash, in respect of any sum paid on account of preventive health check-up and 

(ii) by any mode other than cash, in all other cases.

These amendments will take effect from 1st April, 2013 and will, accordingly, apply in relation to the assessment year 2013-14 and subsequent assessment years.

So if you have incurred any expenses for Health test for 
  1. Self
  2. Spouse
  3. Dependent children
  4. dependent parents 
Then you can claim deduction u/s 80D up to Rs 5000/- 
If any query then please add in comment section.

I.T. Sec.
Nature of Deduction
Amount of deduction

80 CCE
80 C

80 CCC
Limit on Deduction u/s.80C, 80CCC & 80CCD 

Life Insurance Premia, PF, PPF, NSC, ELSS, Units of Mutual Fund referred to u/s.10(23D), Tuition Fees(max. 2 Children), Repayment of Principal of Housing loan, Bank Fixed Deposit of 5 yrs period, notified Bonds of NABARD, Deposit in an account under Senior Citizens Savings Scheme rules, 5 year time deposit in an account under Post Office Time Deposit Rules, 1981 etc.
Premium paid towards approved Pension Fund (like LIC’s Jeevan Suraksha) max. 1 lakh.
Contribution to Central Government Pension Schemes. Upto 10% of salary with matching contribution from Government.                                                 
Maximum overall
allowed u/s. 80C,
80CCC & sub-
section (1) of

Deduction in respect of investment made under an equity savings scheme(only for Resident Individual) (subject to conditions)
50% of the amount invested subject to a maximum of Rs.25,000
(a) Health Insurance Premium paid by an individual/HUF by any mode of payment other than cash to effect or keep in force an insurance on the health of the assessee(self) or his family(spouse & dependent children) for policies taken from General Insurance Corporation /other approved Insurance Regulatory and Development Authority or any contribution made to the Central Government Health Scheme or any payment made on account of preventive health check-up subject to a maximum of Rs.5,000.
(b) Medical Insurance Premium paid by an individual/HUF by any mode of payment other than cash to effect or keep in force an insurance on the health of his/her parent or parents for policies taken from General Insurance Corporation /other approved Insurance Regulatory and Development Authority or any contribution made to the Central Government Health Scheme or any payment made on account of preventive health check-up subject to a maximum of Rs.5,000.
(c) For Senior Citizens in respect of (a) & (b) above
Preventive health check up 
Upto Rs.15,000

Upto Rs.15,000

Upto Rs.20,000

up to 5000/- included in above limit.
(a) Any expenditure for Medical, Nursing & Rehabilitation incurred on dependant suffering from permanent disability including blindness, mental retardation, autism, cerebral palsy or multiple disabilities

(b) Deposits under LIC, UTI’s Scheme & other IRDA approved insurers for the benefit of physically handicapped dependent
Rs.50,000 (Rs.1,00,000 if the disability is severe exceeding 80%)
(a) Actual expenditure incurred on Medical treatment of Self or dependant or a member of HUF suffering from terminal diseases like Cancer, AIDS, Renal failure etc.
(b) For Senior Citizens(self or dependent on whom expenditure on medical treatment is taken)
Upto Rs.40,000

Upto Rs.60,000
Interest on loan taken from Financial/Charitable Institutions for Self/Spouse/Children for pursuing Higher Education (for a max. period of 8 yrs)
Actual Interest repaid

(a) Donations made to National Defence Fund, Prime Minister’s Relief Fund, approved Funds of reputed Educational Institutions, National Trust for Welfare of persons with Autism, Cerebral Palsy etc.
(b) Donations made to Jawaharlal Memorial Fund, PM’s Drought Relief fund, Any approved Charitable Institution/Trust, Religious Institutions, a corporation established by the Government for promoting interest of the members of a Minority Community
100% of Donation

50% of Donation restricted to 10% of Adjusted Gross Total Income  
Deduction in respect of rents paid, provided the assessee is not in receipt of HRA and no house is owned by self, spouse, minor child or HUF in the place of work subject to filing of declaration in Form No.10BA
25% of income
or rent paid in excess of 10% of income
or ceiling of Rs.24,000 p.a whichever is less
Deduction in respect in interest on deposits(not being time deposits) in a savings account with a banking company, a co-operative society and a post office
80 U
Persons certified by the medical authority to be a person with disability
Rs.50,000 (Rs.1,00,000 in case of severe disability)

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  2. Aggregate Deduction of Rs.5000 for preventive health check-up is included in total deduction of Rs.35000 U/s 80D (For Self, spouse, Dip. Children and parents)or that is in addition to the total allowed deduction of Rs.35000?

    1. it is included in earlier limit defined under section 8oD

  3. Is this applicable from 1-Apr-13 or 1-Apr-12? Business Standard news dt. 17.03.12 mentions applicable from FY 12-13.

  4. Do we need to have two separate mediclaim policy for individual and parents to claim Rs30000 under 80D? Or a single family policy covering individual and parents will be sufficient?

    1. As there is restriction of 15000 each for family and parents so in overall policy it is difficult to bifurcate the limits .so it is better to have two policies.

  5. Preventive health care is really a great concept and can still save u money.....for clarification and to buy sumthing like this with 10 other benefits 9891907117

  6. Sir, I would like to have your expert commen on this:
    There are 107 co-operative societies working under M.P.state civil supply corporation who are primarily engaged in the purchase of paddy and wheat from villagers at support price fixed by the govt. and on behalf of the corporation and store it in the ware housing corporation. For executing such work on behalf of the corporation, commission, labour payment and interest are paid to such societies. Whether such payments attract TDS u/s194H/194C/194A of the Act respectively? Are such societies exempt from filing return/eligible for claiming deduction u/s80P or the corporation is not liable to make TDS over such payments to the aforesaid societies? All such societies have obtained their PAN. 1. If the said societies do not file their I.T.Return, how can they eligible for claiming deduction u/s80P? In that case, the corporation is duty bound to make TDS on the said payments. Whats your opinion?
    2. Is it necessary for the said societies to get registered somewhere? What is the procedure for regd.?
    3. If they are not registered with appropriate authority, are they eligible for claiming deduction, as such?
    4. Claiming exemption from TDS lies with deductee. If TDS is made or not made by the corp. what will happen to it? Please enlighten.
    One more point. Actually, these societies have been formed on village level with the purpose of purchase of paddy, etc.from villagers, so that they can be served in their village itself and for the safeguard of their monetary interest. The society consists of 5-6 villagers who manage whole such activities by engaging outside labours. Are they come into the purview of Section 80(P)(2)(a)(vi) of the Act, since the section says “in the case of a co-operative society engaged in the collective disposal of the labour of its members, the whole of the amount of profits and gains of business attributable to any one or more of such activities” . As the members are not involved in labour activities, rather they engage outside labours for executing the assigned job for which they are given commission, labour payment and interest. please comment.

  7. I have a mediclaim and Rs 8000/- as a annual premium of the policy. Also i have done a medical check up which cost is Rs 5000/-. My parents lying in senior citizen category and i have paid for their health check up of Rs. 10000/- but they have no mediclaim policy. So please suggest how much amount i will get exemption of tax and what section i can get this benefit?

  8. if i hav tested my sugar or any other such test from my nearby medical center ... is it under the perview of preventive health checkup

    1. In our opinion ,yes it is covered

  9. If we have spent rs 15000 for family health checkup of self , children and wife , then can we claim the amount under section 80D?

    1. Maximum deduction u/s 80D for preventive health is 5000/-