Deduction for medical expenditures of senior and non-senior dependent

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This query is : Resolved

Mohan Kale (Querist)

25 December 2022 My uncle (salaried employee) had to incurre medical expenditures as under in FY 2021-2022.
1. for senior citizen dependent mother (who is fully dependent on walker) Rs.50,000/- for her regular check-ups and medicines for her knee/leg ailments.
2. for knee replacement surgery of dependent wife (who is not senior citizen). Out of total expenditure, about Rs.1,50,000/- were not reimbursed by mediclaim company.

Query is, whether or not uncle can claim deduction u/s.80DDB independently for both patients which will total to Rs.1,40,000/- (1 Lakh for mother and 40 thousand for wife)? Apparently, deduction for only 1 person is taken by software utility, is it right? Which is the other section under which deduction can be claimed in such situation?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

25 December 2022 1. He is eligible for deduction u/s. 80D of the act, as per available limit, for his mother.
2. Knee replacement surgery is not covered under rule 11 DD of Income tax, so the expenses are not eligible for deduction u/s. 80DDB of the act.

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