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.
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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