Query regarding Sec 80D of IT Act


This query is : Resolved 

Quick Summary
This discussion concerns the eligibility of health insurance premiums and medical expenses for tax deductions under Section 80D of the Indian Income Tax Act for an elderly mother. While one opinion suggests the premium paid by a daughter-in-law is not deductible, another suggests a son can pay on behalf of his mother and claim it. There's also a query about claiming unreimbursed medical expenses.

25 July 2021 My mother is 69 years old and a tax payer. She is covered under Health Insurance Scheme of TCS (my wife is a TCS employee). The Health Insurance Scheme premium of my mother is not paid by TCS and her premium amount of Rs.11,210 per year gets deducted from the salary of my wife.
I have the following query:
1) Can my mother claim the Health Insurance Scheme premium of Rs.11,210 paid to TCS by my wife under sec tion 80D?
2) My mother underwent a surgery during the financial year 2020-21 which costed around Rs.2,50,000 but TCS paid only Rs.2,20,000 out of Health Insurance Scheme. Can my mother claim the difference amount of Rs.30,000 under section 80D (Medical Expenditure)?

Kindly reply at the earliest.

25 July 2021 1. Your mother claim such deduction. 2. No deduction allowed for such expenses.

26 July 2021 Mother cannot claim Deduction u/s 80D as the premium is paid by spouse of son and which is not eligible.

Mother cannot claim Deduction of ars 30000 of medical expenditure.

28 July 2021 Very confusing. Two CA's having two different opinion regarding applicability of 80D deduction (Health Insurance) in case of my mother.

28 July 2021 Can anyone else clarify my query?

29 July 2021 Actually as per law allowed to person who paid it but practically son can pay in name of mother and recover amount from them or treat as a loan.


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