Rebate for preventive health checkup
This query is : Resolved
03 April 2017
An Individual can take benefit against preventive health checkup for Rs. 5000 of family and for Rs. 5000 of parents in total Rs. 10000 u/s 80D.
CA Gopal Somani
(Expert)
03 April 2017
No, Its 5000 aggregate. Maximum deduction can be availed is 5000 Total.
05 April 2017
Thank you sir for solving this query. Sir I again want a favour. In a family both husband and wife are working person. Wife takes a policy u/s 80D for Rs. 25000 and claim deduction from her salary. Can husband take benefit against preventive health check up bills for Rs. 5000?
20 July 2025
Key Points on Section 80D:
Deduction Limit:
Maximum deduction allowed under 80D is Rs. 25K for self, spouse, and dependent children combined.
An additional Rs. 25K can be claimed for parents (Rs. 50K if parents are senior citizens).
Within this limit, up to Rs. 5K is allowed for preventive health check-ups.
Separate Claims by Husband and Wife:
If the wife has taken a policy and claimed Rs. 25K for self, spouse, and children, that exhausts her limit for self and family.
The husband cannot claim preventive health check-up deduction of Rs. 5K for self or family again, because the overall limit for self, spouse, and children combined is Rs. 25k
What about Parents?
Both husband and wife can separately claim deduction on health insurance premiums or preventive checkups for their respective parents, subject to the Rs. 25k/50k limits for parents.
Deduction Limit:
Maximum deduction allowed under 80D is Rs. 25K for self, spouse, and dependent children combined.
An additional Rs. 25K can be claimed for parents (Rs. 50K if parents are senior citizens).
Within this limit, up to Rs. 5K is allowed for preventive health check-ups.
Separate Claims by Husband and Wife:
If the wife has taken a policy and claimed Rs. 25K for self, spouse, and children, that exhausts her limit for self and family.
The husband cannot claim preventive health check-up deduction of Rs. 5K for self or family again, because the overall limit for self, spouse, and children combined is Rs. 25k
What about Parents?
Both husband and wife can separately claim deduction on health insurance premiums or preventive checkups for their respective parents, subject to the Rs. 25k/50k limits for parents.
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