Get a little back for staying healthy
Section 80D (Old Regime) is not only about insurance premiums. It also nudges you to catch illness early by allowing a deduction for a preventive health check-up — a routine full-body or screening test, even when you are not sick.
The crucial word is sub-limit: this ₹5,000 is carved out of your existing 80D limit, not added on top of it.
The number that matters
Preventive health check-up: up to ₹5,000, sitting inside your overall 80D limit of ₹25,000 (or ₹50,000 for seniors) (Source: Section 80D(2)(b), Income Tax Act).
| Your 80D limit | Of which check-up |
|---|---|
| ₹25,000 (below 60) | up to ₹5,000 |
| ₹50,000 (senior) | up to ₹5,000 |
Who is covered
You can claim the check-up cost for:
- Yourself
- Your spouse
- Dependent children
- Parents
The cash exception
Unlike insurance premiums (which must be paid digitally), the preventive check-up amount may be paid in cash and still claimed. It is the one cash-friendly item in 80D.
Two worked examples
Example A: ₹22,000 premium + ₹4,000 check-up. Claim = ₹22,000 + ₹3,000 = ₹25,000 (capped at the limit).
Example B: ₹15,000 premium + ₹6,000 check-up. Claim = ₹15,000 + ₹5,000 (check-up capped at ₹5,000) = ₹20,000.
What you should do
- Keep the diagnostic centre's receipt mentioning "preventive health check-up".
- Treat the ₹5,000 as part of, not extra to, your 80D limit.
- Enter it in the dedicated check-up sub-box of the 80D schedule.
Common mistake
Treating ₹5,000 as a separate bonus deduction. If your premium already hit the ₹25,000 cap, the check-up adds nothing — it only helps if you have room left inside the limit.
How LastMinute ITR helps
The 80D schedule has a specific sub-box for preventive check-ups that confuses many filers. LastMinute ITR maps your spend to the right box in your deductions and confirms the old regime is worth it before you copy the figures to incometax.gov.in and e-verify yourself.