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Demand u/s 143(1) for claiming 80D deduction

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24 July 2022 Hello Experts,

My senior citizen mother has received a tax demand of Rs. 1200 u/s 143(1) for FY 2019-20.

Reason - she claimed total 10k deduction under 80D, of which 5k under Preventive Health check-up and 5k under Medical Expenditure, since she has no health insurance. However in their demand, IT dept. have not considered 5K Preventive Health check-up.

However as per 80D rules for FY 2019-20, I feel my Mother was eligible to claim as above. So can anyone advise why IT have disallowed the above 5K? Or if demand is auto-generated due to some technical error, then what should we do to resolve it?

24 July 2022 Rs 5000 for health checkup is allowed.
No medical expenditure is allowed.
If health checkup is disallowed file rectification.

24 July 2022 Seetharaman ji. you said medical expenditure is not allowed. However as per 80D rules for FY 2019-20, one can claim 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.

Reference - https://www.incometaxindia.gov.in/Pages/tools/deduction-under-section-80d.aspx

So kindly clarify why you feel medical expenditure is not allowed in my mother's case? Thanks


24 July 2022 I agree with you such medical expenditure is allowed.
File rectification under section 154.

24 July 2022 Thank you Seetharaman ji.



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