Claiming ₹5,000 deduction for preventive health check-up? You need a proof under draft rules

Many taxpayers have been claiming the ₹5,000 deduction for preventive medical check-up under the old tax regime without worrying about submitting any proof. If you are also among them, here's an important development for you.

As per Rule 205 of the draft Income-tax Rules 2026, taxpayers are required to submit evidence of expenditure or investment for claiming any deduction under Chapter VIII of the Income-tax Act, 2025. This chapter provides for various deductions, including preventive health check-up, from the total income, which were previously allowed under Section 80 of the Income-tax Act, 1961.

Under Section 126 of the Income-tax Act 2025, a deduction of up to ₹25,000 can be claimed for health insurance premiums if you are in the old tax regime. This section allows a deduction of up to ₹5,000 for a preventive health check-up, provided the total deduction claimed under this section is not more than ₹25,000.

Evidence required for other deductions and allowances

For claiming deduction of home loan interest under the head "Income from house property", the evidence required is: name, address, and PAN of the lender. To claim the leave travel concession or assistance, taxpayers need to present the evidence of expenditure.

None of the above deductions/allowances is available under the new tax regime.

The Income-tax Act, 2026, will be implemented from April 1, 2026. The evidence for tax deductions mentioned above needs to be submitted while filing the income-tax return (ITR) in 2027 for Tax Year 2026-27.

The final Income-tax Rules 2026 are expected to be notified on or before March 31, 2026.