23 March 2014
Is the expenses of health check up, allowed as deduction under section 80DDB? and do we need the receipts of the cash paid at laboratories or clinics where the check up is done? to produce it if ITO calls for it?
24 March 2014
Deduction under section 80DDB is meant for medical treatment of diseases specified in rule 11DD. Expenses incurred on health check up are obviously not covered in section 80DDB. You may claim such expenses as preventive health check up under section 80D subject to max of Rs. 5000/- in aggregate in total for all persons. However, even such limit of Rs. 5000/- is within the overall limit of Rs. 15000/20000 specified in section 80D and not over and above it.