Section 80d - is exemption covering inlaws as well ?

If you are paying health insurance premiums of your in-laws then you can not claim tax deductions. However your spouse can pay the premiums from her taxable income and get the tax benefits.

If someone has paid medical insurance for Wife's father or mother, then deduction under section 80D can not be claimed by that person .As Section 80D specifically says PARENTS and Parents means Mother or Father.  In-Laws are not parents as per IT Act. 

However, if Wife pays medical insurance for her parents then she can claim 80D deduction. 

Dear Rahul,

As per S.2(41) of Income Tax Act, 1961, unless the context otherwise requires, the term “relative”, in relation to an individual, means "the husband, wife, brother or sister or any lineal ascendant or descendant of that individual". So under Income Tax Act, in laws are not considered as ones relatives. However, if wife pays medical insurance for her parents then she can claim 80D deduction.

For the purpose of 80D - payment in respect of self, spouse, children ( dependant only ) and parents (whether dependant or not) 

in case of huf any member of huf. 

In both the ways in laws cannot be included. Hence it doesn't apply to in laws 

Originally posted by : mayur

@ mayur 


As per S.2(41) of Income Tax Act, 1961, unless the context otherwise requires, the term “relative”, in relation to an individual, means "the husband, wife, brother or sister or any lineal ascendant or descendant of that individual". So under Income Tax Act, in laws are not considered as ones relatives. However, if wife pays medical insurance for her parents then she can claim 80D deduction.

As per definition in laws are included in normal circumstances for other source and all. 

but for the purpose of 80d individual doesn't include in laws. 

Originally posted by : mayur

@ mayur 


As per S.2(41) of Income Tax Act, 1961, unless the context otherwise requires, the term “relative”, in relation to an individual, means "the husband, wife, brother or sister or any lineal ascendant or descendant of that individual". So under Income Tax Act, in laws are not considered as ones relatives. However, if wife pays medical insurance for her parents then she can claim 80D deduction.

As per definition in laws are included in normal circumstances for other source and all. 

but for the purpose of 80d individual doesn't include in laws. 

Regarding claiming 80d deduction parents means under 80d in it act 1961,only mother and father of individual so, you can't claim 80d deduction, however your wife can claim 80d. Actually relative definition is defferent from one provision to another example in salary is defferent from business and profession.in it act 1961. 

my husband died in an accident, i have to take care of dependent in-laws. in this case am i not eligible to have section 80D for their medical expense ?