Medical expenses deduction for senior citizen parents

Good Evening to All,

 

I have a query regarding medical expenses deduction of senior citizen parents. Actually my wife have incurred medical expenses for her parent's treatment. Can she claim deduction of that expenses in her income tax return ?

Please advise.

 

Thanks in Advance !!!

Replies (4)
Quick Summary
This discussion clarifies whether an individual can claim income tax deductions for medical expenses paid for their senior citizen parents. The general rule is that only medical expenses for one's own parents are eligible for deduction, provided they are dependent. An example illustrates how to calculate the deduction under Section 80D, including medical insurance premiums and actual medical expenditure, highlighting limits for senior citizens and restrictions on cash payments.

No . Only medical expenses of tax payers parents are allowed.
No one condition needs to be satisfied . It is declaration in the policy being the parents are dependant.

Good Morning Sir/Madam,

Thanks for the reply but please read below example of conditions for claiming medical expenses incurred for parents.

Please read and clear the doubt.

Example for calculation of deduction available u/s 80D

Ram(57 years) is a tax-payer. Other members of his family are -Sita(55 years ram wife), Lav and Kush (dependent children) and Parents. The following expenditure for incurred by Ram for FY 2021-22:

Ram, Sita ,Lav & Kush Parents
Medical insurance premium paid by cheque 22000 -
Medical Expenditure paid by cheque - 47,000
Medical Expenditure paid by cash Not eligible since available for senior citizen, for whom medical policy not taken Not allowed cash expenses. 
Preventive health-check-up 3000(maximum limit is 25000 since 22,000 utilised, only 3000 can be claimed ) 2000(maximum limit is 50000 since 47,000 utilised, remaining 3000. However, preventive health check-up has an overall limit of 5000 out of which 3000 used for self and family so only 2000 can be claimed now)
Total 80D deduction that can be claimed by Ram is Rs. 74,000 25000 49000

Dear Sir/ Madam,

Can my wife claim medical expenses deduction in income tax return which are incurred  by her for her parent's treatment.

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