Dear Friends
Please let me know the Procedure to follow & Documents to be kept ready to get the Benefit of Preventive Health Checkup U/S 80D of Income Tax Rule
Documents to Claim deduction for payment towards preventive health check-up under section 80D:
Salaried individuals can submit photocopy of the bill to their employer at the time of investment declaration. Non-salaried individuals can keep the original receipt with them in case the ITO demands the same in the future.
Although there is no particular format has been prescribed but an AO can demand for the supporting or proofs, in that case followings shall be produced: Since cash payment is allowed, so cash receipt would be considered an authentic proof.
Reports of Health Check-up of Health Center.
Bills for which payment is made.
Above deduction is available with effect from 1st April, 2013 and accordingly, apply in relation to the assessment year 2013-14 and subsequent assessment years.
