Preventive checkup - deduction under section 80 d

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pankaj (Querist)

23 January 2016 hello sir/Madam,
My Query is reqarding the Preventive Checkup deduction under section 80 D.

1. Meaning of Preventive viz checkup for Existing Disease.
2. Whether the Deduction is in Excess of the Medical Premium Paid by an Individual ( E.G. Max Deduction allowed to an individual for the year 2015-16 is Rs. 25000/- who is having mediclaim policy for Self.
3. If the Preventive Checkup is for Existing Chronic Desease whether it qualifies for Deduction.
4. Whether the payment is required to paid in Cheque/Demand Draft or Cash Paid is Allowed.
5. As an employer what documents would i require to maintain to grant the exemption to the employee.
6. For Argument Sake I stress on the word preventive as anything which is not existing. whether that stand can be valid.

hope i would get the answers to this query at the earliest.

Regards

Pankaj Asar

CA PARAS BAFNA

CA PARAS BAFNA (Expert)

23 January 2016 1.The term preventive health check up (PHC) has not been defined in the act so we have to take its general meaning. It can not be taken in a narrower sense. When any medical check up or test is taken it can be covered under the definition of PHC as every check up can be said to taken for the purpose of prevention of the disease. Up to where prevention goes, we can't tell.
(Like the doctor's bill).
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The deduction is within the limit of Rs 25000. It's not extra or over & above.
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Yes.
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Can be paid by any mode including cash.
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As an employer get the Receipts against the payment made and if you are a preventive employer- obtain the copies of the reports also.
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Preventive can be that which controls and is effective (Asardar) on "existing".

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