29 January 2019
A is a senior citizen. His spouse is also a senior citizen and she has taken a mediclaim group policy for herself and her husband on which she is paying a premium of Rs 7500/- During 2018-19 Fy, A was hospitalised for cardiac arrest and hospital bill was 475000 out of which insurance company paid Rs 400000 and balance 75000/- was paid by his son through credit card. Is his son entitled to deduction of the amount paid by him and if so what is the limit upto which this deduction is allowed - 30000/- or 50000/-? A's second son paid for post hospital medical expenses (medicines/ diagnostic tests etc)of A which amount to Rs 25000/- and these were paid by cheque or credit card. Will second son also get deduction of this amount in his ITR u/s 80D?