Section 80 d


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Querist : Anonymous

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Querist : Anonymous (Querist)
02 August 2014 Mr. X had paid Rs.12,000 by cheque for medical insurance premium of Self, spouse and dependent child. He paid Rs.17,000 by cheque for medical insurance premium of father who is 70 year old resident. He also paid Rs.6,000 in cash for preventive health check up of his mother. How much deduction can he claim under section 80D?
My doubt here is can he avail the preventive health checkup ceiling of Rs.5,000?

03 August 2014 Any payment upto Rs 5000 made by an assessee on account of preventive health check-up of self, spouse, dependent children or parents(s) during the previous year is eligible for deduction within the overall limits prescribed in the section.

In your case prescribed limit is Rs 15000 for Self + Rs 20000 for Father (Senior Citizen.)

So you can claim only Rs 5000 but with breakup of Rs 3000+Rs2000.

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Querist : Anonymous

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Querist : Anonymous (Querist)
05 August 2014 Thanks very much
I was under the impression he can claim only Rs 3000 for preventive health check up.
thanks again

05 August 2014 You are most welcome. Section says within the prescribed limit which is Rs 15000+Rs 20000 in your case. So you are within that limit only.


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