1. According to sec 80D medical expenditure incurred for senior citizen or by senior citizens will be available as deductions to the extent of Rs. 50,000.
2. The above provision is added as a part of sec 80D(2)('c) and (d). Hence medical expenditure incurred for senior citizens will also form part the limit specified u/s 80D.
3. In your case Rs. 35,000 will be allowed as deductions provided it is paid by any mode other than cash.
Please correct me if the above solution has an alternative view.
CAclubindia
