What is the definition of preventive health checkup u/s 80d


This query is : Resolved 

(Querist)
13 April 2017 While section 80D entitles deduction for both 'Medical Insurance Premium' as well as 'Preventive health checkup', I want to know what is the meaning of 'Preventive health checkup' ?

Is the routine Blood or Urine test done from a laboratory eligible for deduction u/s 80D under Preventive health checkup ?

If yes, is there a certificate from the laboratory required for availabing the deduction or merely the lab reports should be sufficient for availing deduction ?

13 April 2017 Preventive health check up is usually a detailed check up of body parts from the point of view of various health hazards such as diabetes, heart attack, thyroid etc. In my opinion It is much more than mere blood or urine test.

Ankosh (Querist)
13 April 2017 So what in general will qualify for 80D deduction. When you say diabetes or Thyroid, than will a diabetes or Thyroid test done in a Laboratory qualify for Preventive health checkup.

Ankosh (Querist)
13 April 2017 So what in general will qualify for 80D deduction. When you say diabetes or Thyroid, than will a diabetes or Thyroid test done in a Laboratory qualify for Preventive health checkup.

ND (Expert)
13 April 2017 Preventive health check up will involve blood tests and other related tests done together. However only one test done will not qualify as a preventive health check up.

Ankosh (Querist)
13 April 2017 Hi , two questions though.

Why will 'only blood test' not qualify for 80D. Is there circular on this ?

Also, if we follow plain English in absence of circular, cant a normal blood test done (say thyroid) in absence of any other test, be construed as a preventive measure to curb any ailment. This is just a thought.

Also, is there any certificate required from the Lab or mere reports shall be sufficient ?

23 October 2021 Health check up from any pathological laboratory for any such test related to health/body will get included in its criteria.


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