80D and 80dd Deduction claimed

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.

 

 

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Quick Summary
This discussion addresses a taxpayer's query regarding claiming deductions under Section 80D for self medical insurance and Section 80DD for a dependent father with dementia. The Income Tax department disallowed the 80D claim for self medical insurance, leading to the question of whether both deductions can be claimed simultaneously. While 80D covers medical insurance for self and family, and 80DD covers expenses for disabled dependents, the advice suggests that these deductions may not be claimable together, and proper documentation like a medical certificate and Form 10-IA (if applicable) is crucial for 80DD claims.

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

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.

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