Save Rs 499 on a 2-Year Ad-Free CAclubindia Pro Membership. Subscribe Now!

Deduction u/s 80D

270 views

Save Share

Anoushka Paliwal

150 Points Posted on 06 February 2021

Whether preventive check up limit of Rs.5,000 included in deduction limit of Rs. 25000 ( for other than senior citizens) or is it 25000+5000?

Replies (3)

Quick Summary

This discussion clarifies the deduction limit for preventive health check-ups under Section 80D of the Income Tax Act. The Rs 5,000 limit for preventive health check-ups is indeed included within the overall deduction limit of Rs 25,000 for taxpayers who are not senior citizens. Therefore, it is not an additional amount but part of the main limit.

CA PRAVEEN PACHALAG

208 Points Posted on 06 February 2021

It's inclusive

CA. Sourav Sarkar

Chartered Accountant

24588 Points Posted on 06 February 2021

Yes it's included in 25000 rupees

Kapadia Pravin

17269 Points Posted on 06 February 2021

Any payments made towards preventive health check-ups will entitle a taxpayer to a deduction of up to Rs 5,000, which is within the overall limit of Rs 25,000