20 September 2021
Assessee aged 63 has incurred more than Rs.50,000/- towards medical expenses and also incurred more than Rs.50,000/- for his mother aged 86 years in f y 20-21
My question is whether he can claim deduction of Rs.1,00,000/- u/s 80D from his taxable income ?
20 September 2021
Yes. Provided that both the amounts referred to in are paid in respect of a senior citizen/s and no amount has been paid to effect or to keep in force an insurance on the health of such persons