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Ca final dt rtp doubt

CA Final 643 views 2 replies

what is the max amt of deduction fr health checks u/s 80 D ND IS IT AVAILABLE SEPERATLY FOR PARENTS ND INDIVIDUAL

I HAD DOUBT IN QUES 9 ND 10 OF RTP 

I THING THEY BOTH ARE CONFLICTING ON ABOVE POINT

Replies (2)

u/s 80d 

1) For self,spouse,dependent children- 15,000/- limit inclusive of preventive health check-ups.i.e if the are senior citizens limit rs 20,000/-

2) For parents 15,000/-i.ee,located outside india & not senior citizens.if senior citizens 20,000/- limit inclusive of preventive health check-ups.

3) the amount paid on account of preventive health check-up of the assesse or his family 

a) total amount paid as above or

b) rs 5,000/- whichever is lower.

However,the said deduction of rs 5,000/- is with in the overall limit of 15,000/- or 20,000/- as the case may be.

4) the amount paid on account of preventive health check-up of the parents of the assessee-

a) total amount paid or

b) rs 5,000/- whichever is lower.

However,the said deduction of rs 5,000/- is with in the overall limit of 15,000/- or 20,000/- as the case may be. &

FINALLY THE TOTAL AMOUNT OF DEDUCTION ON ACCOUNT OF PREVENTIVE HEALTH CHECK UPS OF THE ASSESSEE OR HIS FAMILY OR PARENTS OF THE ASSESSEE CANNOT EXCEED RS 5,000/-

i hope so now u get clarity.

 

Answer to 10 th question in R.T.P

U/S 80D individual/spouse/dependent children  

Paid rs 17,000/- & rs 2,000/- for health check ups within the normal limit of rs 20,000/- i.eee the limit is rs 20,000/- b,coz the assessee is senior citizen.

2) for parents health check ups paid rs 4,000/- but eligible deduction is rs 3,000/- only

B,COZ THE OVER ALL LIMIT SHOULD NOT EXCEED RS 5,000/- EVENTHOUH HERE RS 4,000/- PAID HEALTH CHECK UP FOR PARENTS IS WITHIN THE NORMAL LIMITS OF RS 15,000/- OR 20,000/-BUT HERE U/S 80D OVERALL LIMIT FOR CHECK UPS SHOULD NOT EXCEED RS 5,000/- TOGETHER WITH THE LIMIT OF INDIVIDUAL ASSESSEE OR SPOUSE OR DEPENDENT CHILDRENS OR PARENTS OF THE ASSESSEE. 


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