Section 80D- Medical Insurance Premium deduction

This query is : Resolved

ANMOL ANKITA (Querist)
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18 February 2020 A medical insurance scheme is there in the name of the Assessee's mother. The premium for FY 19-20 is paid through the mother's bank.
Can the Assessee take the benefit of section 80D with regards to the same?
Please explain how and why.
Thanks in advance.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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19 February 2020 if the payment is towards 'health insurance premia', necessarily it should have been out of the income chargeable to tax of the claimant.
In the cited issue, the above condition is not satisfied and hence the assessee is not eligible to claim 80D.