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Querist : Anonymous

Querist : Anonymous (Querist)

03 February 2018 Please Guide Me the Maximum Limit of Medical expenditure and bill of Doctor and purchases of medicines. Inclusive of 80D all other the provision of the income tax low, which can claim against the income tax liability.

Sumeet

Sumeet (Expert)
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03 February 2018 Section 80D deduction can be claimed by taxpayers from gross total income for health insurance premium and preventive health checkup of himself, family or parents. However maximum deduction that can be claimed by assessee under this section is 25000 for himself and 25000 separately for parents. In case of senior citizens, limit of deduction is 50000.

Section 80DDB deduction can be availed by taxpayers for medical treatment of certain specified diseases for self or dependent. Individuals and HUFs, resident in India can claim deduction under Section 80DDB. This deduction can be claimed only by persons or dependents suffering from certain diseases. Maximum deduction that can be claimed under this section is 40000 (100000 for senior citizens).

Section 80DD deduction can be claimed by individuals who are resident in India and HUFs for maintenance and medical treatment of a disabled dependant. The maximum deduction under section 80DD is Rs.75,000 for disabled dependants. In case the disabled dependent is a person with severe disability, the maximum deduction allowed is Rs.1.25 lakhs.

Querist : Anonymous

Querist : Anonymous (Querist)

03 February 2018 thanks for your reply! BUT tell me one more thing is the limit of preventive health check is inclusive in limit or not? and what documentary proof MUST be attached to claim all deduction related to health expenditure in income TAX LAW including the cash paid for preventive health checkup. please explain in the detailed manner at your earliest.

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Sumeet

Sumeet (Expert)
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05 February 2018 Expense for preventive health checkup is included in 80d deduction of 25000, but maximum amount allowed as deduction for preventive health checkup is 5000. You can claim the deduction at the time of filing of Income Tax Return. Documentary Proof is not required to be attached at the time of filing return. But keep the reciepts for payments with you in case it is required during assessment.