My parent is a senior citizen and a CGHS beneficiary. I incurred expenditure of Rs 74000 towards medical treatment. Reimbursement of Rs 17000 only is given under CGHS. Can I claim exemption u/s 80D for the balance amount.
No. U/s. 80D IT act, you are not eligible for the deduction of any additional expenditure on healthcare for your parent/s, because of their health insurance.
Medical expenditure incurred on the health of senior citizen (aged 60 years or above) who is not covered under any health insurance scheme is allowed under Sec 80D upto Rs 50000