LIVE GST Audit Course by CA Sachin Jain. Register Now!!

Deduction related to Sec 80D- Non resident parent

shubham (student) (69 Points)

03 November 2018

can anyone tell me, in case of any parent which is non resident and age more than 60 .. whether he is eligible for additional deduction of 5000 or restricted to 25000?

Reply
Follow
Share

3 Replies

Nitesh bind (Student CA Final ) (12692 Points)
Replied 03 November 2018

Dear Shubham,

Senior Citizen Definition said as follows " senior citizen means an individual RESIDENT in India who is of the age of 60 years of more at anytime during the relevant previous year". Similar is the definition of Very Senior Citizen which clearly said one must be resident to have the Benefits of the Very/Senior Citizen. Further the govt intent is to benefit senior citizen of our country whose condition is very deteriorating and that's why govt has given additional pamper to them.

So in my opinion the max deduction allowed in case of Non Resident Very/Senior Citizen Parent the max deduction would be 25000/- only.

3 Like

prashant patel (Student) (24 Points)
Replied 03 November 2018

Sir What about 80D(d)?

Nitesh bind (Student CA Final ) (12692 Points)
Replied 05 November 2018

Dear Prashant,

There is no such section as 80D(d) as per my knowledge. And I think you want to ask about 80D(2)(d) and the limit of Rs. 30,000/- given there , so I'm answering you in that regard.

Well, For sec 80D(2)(d) there is following thing which must be considered:

1. It is ONLY for Very Senior Citizen.

2. No Health Insurance has been taken for him/her.

3. Expense is allowed for MEDICAL EXPENDITURE incurred max Upto 30,000/-.

Means it is applicable only in case when Health Insurance has not been taken and still medical expenses are incurred. Therefore govt want to give some relief to the people who are taking care of his/her Very Senior Citizen parents.

But As far as Senior Citizen/Very Senior Citizen are concerned they are again the person who are Individual RESIDENT in India. So IN THE ENTIRE ACT if there is given some benefit for Senior Citizen/Very Senior Citizen it implied that s/he must be and INDIVIDUAL RESIDENT always.

So in case of 80D(2)(d) it is also the same. Therefore, that is also applicable only for Individual RESIDENT.

Thanks.

3 Like