Deduction incase of preventive checkup for cghs employees
This query is : Resolved
12 July 2019
Can a husband working as a central govt employee and availing central govt health scheme (Cghs) facility avail preventive check up facility of wife( also working as a govt employee and entitled to cghs facility herself ) U/s 80D upto a max of Rs 5000 for medical check up bills not reimbursed under cghs scheme?
Need help regarding this query.. Thanks in advance.
Need help regarding this query.. Thanks in advance.
04 June 2020
https://taxguru.in/income-tax/80d-cghs-benefit-extended-similar-schemes.html
Deduction under Section 80D for contribution to Health Schemes similar to CGHS is allowable
The existing provisions of section 80D, inter alia, provide that the whole of the amount paid in the previous year out of the income chargeable to tax of the assessee, being an individual, to effect or to keep in force an insurance on his health or the health of the family or any contribution made towards the Central Government Health Scheme (CGHS) 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 rupees, is allowed to be deducted in computing the total income of the assessee.
As we all are aware that there are other health schemes of the Central and State Governments, which are similar to the CGHS but no deduction for such schemes is available to the subscribers of such schemes. In order to bring such schemes at par with the CGHS, it is amended section 80D with effect from 01 April, 2014, so as to allow the benefit of deduction under this section within the said limit, in respect of any payment or contribution made by the assessee to such other health scheme as may be notified by the Central Government.
Quantum of Deduction u/s 80D are as under:
In case of the individual, Rs. 25,000 for himself and his family
If individual or spouse is 60 years old or more the deduction available is Rs 50,000
An additional deduction for insurance of parents (father or mother or both, whether dependent or not) is available to the extent of Rs. 25,000 if less than 60 years old and Rs 50,000 if parents are 60 years old or more.
For uninsured super senior citizens (80 years old or more) medical expenditure incurred up to Rs 50,000 shall be allowed
A deduction of Rs. 5000 will be allowed under this section for payment of preventive health check-up of either the individual himself or his family members which includes spouse, parents and dependent children.This deduction is NOT in addition to the deduction of Rs.25000/50000 stated above, but is included in the above deduction
Deduction under Section 80D for contribution to Health Schemes similar to CGHS is allowable
The existing provisions of section 80D, inter alia, provide that the whole of the amount paid in the previous year out of the income chargeable to tax of the assessee, being an individual, to effect or to keep in force an insurance on his health or the health of the family or any contribution made towards the Central Government Health Scheme (CGHS) 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 rupees, is allowed to be deducted in computing the total income of the assessee.
As we all are aware that there are other health schemes of the Central and State Governments, which are similar to the CGHS but no deduction for such schemes is available to the subscribers of such schemes. In order to bring such schemes at par with the CGHS, it is amended section 80D with effect from 01 April, 2014, so as to allow the benefit of deduction under this section within the said limit, in respect of any payment or contribution made by the assessee to such other health scheme as may be notified by the Central Government.
Quantum of Deduction u/s 80D are as under:
In case of the individual, Rs. 25,000 for himself and his family
If individual or spouse is 60 years old or more the deduction available is Rs 50,000
An additional deduction for insurance of parents (father or mother or both, whether dependent or not) is available to the extent of Rs. 25,000 if less than 60 years old and Rs 50,000 if parents are 60 years old or more.
For uninsured super senior citizens (80 years old or more) medical expenditure incurred up to Rs 50,000 shall be allowed
A deduction of Rs. 5000 will be allowed under this section for payment of preventive health check-up of either the individual himself or his family members which includes spouse, parents and dependent children.This deduction is NOT in addition to the deduction of Rs.25000/50000 stated above, but is included in the above deduction
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