Clarification Preventive Health check up

In my opinion-

An amount incurred for Preventive health check up means any expense which relates to health of human. It can be routine body checkup, doctors fees for fever etc, any lab testing charges, consultation fees etc.

Thus if you are paying money for preventing anything concerning your health would be covered by Section 80D(2A) subject to maximum deduction of Rs. 5,000/-

preventive health check up implies check up done on account of preventing from future possible sickness or health related matters and not treatment taken on account of any diseases such as fever. even for heart related treatments, you cannot claim it unless you are senior citizen

Dear Ramkrishnan Sir,

According to me, Section 80D(2A) does not provide any exclusion that only senior citizen can avail benefit of preventive health checkup.

Further, Section 80D(2A) refers clause (a) and (b) of Section 80D(2) and as per my reading both the referred caluse nowhere specifies that the preventive health checkup should only be for senior citizen.
Thus out of Rs. 25,000/- as specified in clause (a) and (b) of subsection (2) maximum sum of Rs. 5,000/- is allowed to be expended for preventive health checkup as per Subsection (2A).

subsection (4) only refers clause (a) and (b) of subsection (2) and says the limit for senior citizen would be Rs. 30,000/- instead of 25,000/- .

so according to me there is no restrictions on non-senior citizen to claim Rs. 5,000/- for preventive health checkup.

kindly guide me through my understanding.

also if I pay doctors fee for medicines in case of fever. it is preventing my health from further deteriorating and Curing. so it will also be covered by the term preventive health checkup.

I request you to clear my understanding in case I am wrong.

@ MEHTA WHATEVER YOU HAVE STATED IN RESPECT OF CLAIM OF RS. 5000/- IS RIGHT BUT YOU HAVE GOT MY POINT WRONG. IN MY PREVIOUS REPLY I STATED THAT MEDICAL EXPENSES CAN BE CLAIMED BY ONLY SENIOR CITIZENS AND NOT BY OTHER PERSONS. EXPENSES INCURRED TOWARDS TREATMENTS FOR FEVER OR ANY OTHER AILMENTS ARE MEDICAL EXPENSES AND NOT PREVENTIVE HEALTH CHECKUP. I WOULD LIKE TO QUOTE THE MEANING OF PREVENTIVE HEALTH CHECKUP AS GIVEN IN THE WIKIPEDIA Wikipedia explains the meaning of Preventive Health Check Up perfectly “Preventive healthcare(alternately preventive medicine or prophylaxis) consists of measures taken for disease prevention, as opposed to disease treatment“. Further, it adds ” Health, disease, and disability are dynamic processes which begin before individuals realize they are affected. Disease prevention relies on anticipatory actions that can be categorized as primary, secondary, and tertiary prevention“. So any test you go through which we can consider as measures for disease prevention than treatment to disease is nothing but Preventive Health Check Up. I HOPE THIS WILL SUFFICE

Thank you so much sir.

But can you help me in understanding as to which provision of Section 80D provides that Preventive Health checkup is allowed only for Senior Citizen?

on a lighter note, some definitions which are provided itself in the Act are subject matter of litigation then how can we rely on Wikipedia.

I go to doctor when I have got fever. The reason is to prevent and cure my health form getting more worse due to fever.

If the any central Act on medicine provides for definition of Preventive Health Checkup then such may be adopted for the purpose of Income Tax Act but merely relying on Wikipedia which express view of third party without any legal reference may not be reliable.

But sincer thanks for giving your inputs and showing diverge angle . As correctly said there cannot be single concrete answer to any law.
Good Day.

@ mehta... Again you got me wrong, preventive health check up can be claimed by all individuals but medical expenses I. E. Treatment expenses can be claimed by only Sr. Citizens