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medical expenses sec 80D

07 July 2019

I am a senior citizen I am not covered medical insurance. I have incurred medical expenses Rs. 20000 per annum for purchasing medicines of domiciliary treatment. Whether i can claim this amount under sec 80 D

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Ravi Desai (Article) (2 Points)
Replied 07 July 2019

Budget 2018 has amended Section 80D of the Income Tax Act which allows deduction for medical expenditure incurred on senior citizens. This deduction can be claimed by the senior citizen himself/herself or by his/her children, if the latter are incurring medical expenditure for their senior citizen parents.

Yes, you can take deduction under sec 80d provided that payment is done in the mode other than cash maximum Rs. 50000/-.

Medical expenditure is allowed if no amount is being paid towards health insurance of such person.

if the payment on medical expenditure is made in cash, then you will not be able to claim the deduction.

The person for whom medical expenditure has been incurred should not be covered under any health insurance policy.