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Medical expenses cannot be carried forward for tax deduction benefit

Veronika Desai 
on 25 May 2020

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A deduction is available under Section 80DD of the I-T Act to a resident taxpayer, if he has incurred expenses for medical treatment, training, and rehabilitation of a dependant parent, with disability.

Also, a deduction is available to a resident taxpayer under Section 80DD of the Income-Tax Act, 1961, if he has received medical care (including nursing), training and rehabilitation costs for a dependent adult with disabilities or serious disabilities. Deduction of approximately Rs. 75,000 to approximately Rs.1,25,000 is eligible for disabilities to serious impairment. Disability was established to cover specific ailments. This exclusion may be discussed in situations where cancer or stroke occurs as a disability or severe disability — for which you should consult a medical practitioner. To assert it, it is appropriate to receive a certificate in Form 10-IA from a medical authority, indicating that the person is suffering from the stated impairment or severe disability. In order to claim this deduction, it is also presumed that your mother does not claim any deduction to such impairment (if eligible) in her own income tax return under Section 80U.

Medical expenses cannot be carried forward for tax deduction benefit

There is also a deduction under Section 80DDB for expenses related to medical treatment of specified ailments (including malignant cancers), for a parent wholly or mainly dependent. Your mother is presumed to be 60 years old or older. She will then qualify as a senior citizen and you can demand a tax exemption from medical care expenses, subject to a limit of 1,00,000 and other conditions. Remember that the said deduction only defines medical expenses and does not include nursing expenses or similar expenses. In your case, though there would be a deduction to medical care expenses, deduction to expenses paid to a person who assists in nursing will not qualify for deduction.

 

However, in the event that your mother does not earn an insurance premium, a deduction for your mother's health expenditure may be made under Section 80D up to a maximum of 50,000. Remember that this exclusion is for medical expenses, and it may not be compensated for nursing or similar expenses. Additionally, you can not carry forward medical expense deduction, not reported between April 2019 and March 2020, and set it off against income earned from April 1 and March 31, 2021.

 

Thank you!


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