Save Rs 499 on a 2-Year Ad-Free CAclubindia Pro Membership. Subscribe Now!

80D and 80dd Deduction claimed

Tax queries 719 views 2 replies

SHUBHADA BABURAO NAIK

ASSISTANT MANAGER-ACCOUNTS

26 Points Posted on 13 March 2022

Dear Sir,

I had claimed deduction u/s 80D Rs. 22,863 for medical health insurance of self and Rs. 1,25,000 for my dependent father suffering from Dementia and bed-ridden person in my IT return. But now I have received Income Tax demand notice wherein they have disallowed Rs. 22,863 i.e. medical health insurance amount paid for self. My query is whether we can claim both deductions or not.

Replies (2)

Eswar Reddy S

CFO- at NHTF

58280 Points Posted on 13 March 2022

Since 80D is self and 80DDis for parent there should not be any issue..

Check the ITR form to whether the schedules are properly filled

debora M

BUSINESS DEVELOPMENT MANAGER

1697 Points Posted on 15 March 2022

This deduction is fixed irrespective of the actual expenses. However, remember both these deductions cannot be claimed simultaneously. Section 80DD: The deduction can be claimed for the expenditure incurred on the medical treatment (including nursing), training and rehabilitation of a person with disability. To claim tax deduction under Section 80DD, the taxpayer will have to submit a copy of the medical certificate, which authenticates the disability of the dependent. Form 10-IA: If the disabled dependent is suffering from autism, cerebral palsy or multiple disabilities, then Form No.