Am I Eligible to Make A Tax Deduction on My Health Check-Up Expense?

Yes, you may certainly deduct your cost for a health check-up under the tax laws in India. According to Section 80D of the Income Tax Act, the Government of India promotes proactive healthcare by offering a deduction of up to ₹5,000 for oneself and family per financial year.

This section will outline the details and procedures you must adhere to:

Deduction Ceiling

Your maximum deductible amount is ₹5,000. It should be noted that this ceiling amount isn't an extra deduction amount but is part of the Section 80D total limits, namely:

• For yourself, spouse, and dependent kids: Total ceiling of ₹25,000, including ₹5,000 health check-up amount.


• For your parents: In addition to the above ceiling, if you make a health check-up of your parents too, the ₹5,000 ceiling will apply on the combined figure.

Who Can Avail of This Tax Deduction?

The cost incurred towards health check-ups for:

• Self


• Spouse


• Dependent children


• Parents (even if they do not depend upon the individual)

"Exception of Cash Payment"

One of the most interesting aspects of this particular tax deduction is that it provides for an exception to the mode of payment. Where insurance premiums have to necessarily be paid via digital means (UPI/Net banking/Debit cards), preventive health check-ups can even be made by cash payment.

Summary of Section 80D Limits (Including Check-ups)

Key Conditions

• Maintain Your Receipts: You must get a bill or receipt mentioning "Preventive Health Check-up" from the hospital or diagnostic centre.


• Old Tax Regime vs. New Tax Regime: This exemption is applicable only under the Old Tax Regime. In the New Tax Regime, many exemptions available under section 80 (and including 80D) do not exist anymore.


• Company Health Programs: In case your employer offers you a complimentary health check-up facility, you cannot avail yourself of a tax exemption because there was no financial burden on your part.

TIP: In case your health insurance coverage costs you ₹21,000 per year, you can still avail yourself of a ₹4,000 exemption under 80D. Even a blood test in a clinic will count as a health check-up.

Claiming Without Health Insurance

One of the least understood elements of this particular provision is that you do not necessarily require any sort of health insurance to claim the deduction. Regardless of whether or not you actually have any form of medical coverage, you can benefit from Section 80D of the Income Tax Act by deducting an amount of ₹5,000 from your taxable income for your expenses towards a health check-up. This is especially beneficial for younger professionals who may still be enrolled in their parents' medical plans.

Definition of a "Check-Up"

Although no precise checklist exists for the definition of what constitutes a check-up in the Income Tax Act, tax professionals generally agree that any form of medical screening that has the purpose of detecting and preventing diseases is considered a check-up. Some examples of this are as follows:

• Full Body Screening Tests: Screening tests such as CBC, LFT, and KFT.


• Disease Screening Tests: Blood sugar tests to check diabetes, lipid tests, or thyroid panel tests.


• Cancer Screening Tests: Mammography, Pap smear, or PSA tests.


• Vital Screening Tests: Blood pressure screenings or vitamin deficiencies.