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80D deduction- widow
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.
Replies (1)
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 |
Yes, she can claim if no Mediclaim policy
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