Eligibility of Section 80D deduction for dependent

Dear experts,

I have a question on whether deduction under 80D can be claimed in this particular scenario.

My father, who is a super senior citizen, has income from pension and interest from some bank deposits. His total income is be above the minimum slab. During the financial year, he spent money on medical expenses related to surgery and treatment for my mother (his spouse) - which typically would have been eligible for 80D deduction (upto Rs. 50,000 from what I understand) since it was for his spouse (dependent).

Now, my mother will also have to file a tax return since she has had TDS withheld from her bank deposit interests. Her total income from this is below the minimum slab and so she will be eligible for a full refund for the entire TDS amount. 

My question is -- since my mother will also be filing a tax return, can my father still claim the 80D deduction for the money he spent on my mother's medical expenses? Or is it the case that only my mother will be able to claim it (but in this case, she won't benefit from it it since she is getting full refund anyway).

Thank you for your guidance on this

Replies (3)
Quick Summary
A user is asking if their father can claim an Income Tax deduction under Section 80D for medical expenses incurred on his wife. The father is a super senior citizen, and his wife also has some income and will be filing a tax return. The key question is whether the father can still claim the deduction, or if it's only claimable by the wife, who may not benefit due to a full tax refund. Experts have clarified that the husband can claim the expenditure up to Rs. 50,000 for his wife, provided she has no medical insurance, which is the case here.

Here husband can claim the medical expenditure u/s. 80D upto Rs. 50K over Sr Ctzn wife, provided she has no mediclaim policy.

Yes, neither of them have any medical insurance policy. Thanks for the clarification.

You are welcome..     

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