Reimbursement of medical expenses

No.

Exemption u/s 17 is only for expense incurred for madical treatment and not for taking medical insurance policy.

Originally posted by : Santosh Mishra
	No. Exemption u/s 17 is only for expense incurred for madical treatment and not for taking medical insurance policy.

Exemption u/s. 17(2) is available for reimbursement of medical insurance premium paid by the employee [Read proviso (iv) to sec.17(2)]
 

yes exemption is available

Originally posted by : Akanksha Jain
	yes exemption is available

But can he simultaneously claim deduction u/s. 80D for the same payment

no.. he cannot claim

What is the basis for denial of this simultaneous deduction u/s. 80D. Pl. quote relevant section/rule/case law in this respect

If reimbursement of Premium is received from the company, benefit of same would not be available u/s 80D.

I have not come across specific section on this matter. However, if premium is reimbursed by Employer, it would be as good as premium paid by employer and hence employee cannot claim deduction u/s 80D.