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80D deduction- widow

T.N.Reddy (M.Com) (279 Points)

29 June 2023

Sir, Widow is getting the Pension of her husband and she is a senior citizen, so, can she claim of Rs.50,000 deduction under section 80D (she has not paid any insurance premium), Kindly advise with relevant section/rule.

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (195725 Points)
Replied 29 June 2023

For claiming deduction u/s Section 80D the premium should be paid in any mode other than cash. Although the expenditure on preventive health check-ups can be incurred in cash. The deduction for the following premiums is allowed under section 80D -

Type of Expense	Premium Paid
Medical insurance premium paid for individuals and families.	Rs. 25,000, Rs. 50,000(in case of senior citizen)
Medical insurance premium paid for your parents.	Rs. 25,000 Rs. 50,000(in case of senior citizen)
Expenditure on preventive health check-ups.	Rs.5,000
Medical expenditure of senior citizens or super senior citizens.	Rs.50,000
Contribution to CGHS/notified scheme.	Rs.25,000 Rs.50,000(in case of senior citizen)
Maximum amount of deduction (A+ B+C+D+E) Non-senior citizens(Self & family and Parents) Senior Citizens (Self & family and Parents) Self & family (Non-senior citizens)Parents(Senior Citizens)	Rs.25000+Rs.25000=Rs.50,000 Rs.50000+Rs.50000=Rs.1,00,000 Rs.25000+Rs.50000=Rs.75,000