16 April 2021
An Individual can avail benefits of both sub section 2(a) and 2(b) of section 80D simultaneously. In other words total deduction of Rs. 50,000/- can be availed under above both sub section
16 April 2021
Yes, you are right. Further, if any of the parent is a senior citizen, then max deduction that one may claim is ₹75k (25k + 50k). I think the individual claiming benefit has to be the proposer.
CAclubindia
