09 July 2020
Respected Sir, A sr citizen of 68, incurred (Nov.2019) expenditure Rs.98000 on eye operation.Paid Rs.78000 by debit card. Balance Rs. 20000/ paid by CGHS to the hospital. Whether deduction admissible in chapter VIA?. please advise.
09 July 2020
Respected Sir, Thanks for your reply. Kindly reconsider the following: 80D schedule says,"This deduction to be claimed on which health insurance is not claimed". In the above case, Rs.20000 paid to the hospital, by Centre Govt Health Scheme.Total expenditure Rs.98000/. In the above circumstances, may the sr citizen avail deduction u/s 80 D_ Rs. 50000/.
09 July 2020
*************Corrected:********** Medical expenditure on the health of Resident senior citizen and very senior citizen for whom no amount is paid to effect/keep in force an insurance on the health)( mode of payment other than cash). Payment by CGHS will make this claim ineligible for benefits under Sec 80D
10 July 2020
Respected sir, please reconsider your reply dated 09.07.2020,"No eligibility for 50,000 per 1st proviso to section 80D(2)" keeping in view section 80 D (5). Accordingly, my submission is insurance does not include CGHS. Hope a reconsidered reply from the expert sir. Regards.
11 July 2020
Mr Arora, your submission is good for an argument. Payment todwards CGHS contributions shall not be considered amount being spent to to effect/keep in force health insurance on the health of such person. Thus entire amount spent shall be considered as Medical expenditure and also the conditions in proviso to section 80D(2) are being satisfied CGHS not being an insurer as defined under proviso 5 to Section 80D. Go ahead, and take the benefit.