SHUBHADA BABURAO NAIK (ASSISTANT MANAGER-ACCOUNTS) (26 Points)
13 March 2022Dear Sir,
I had claimed deduction u/s 80D Rs. 22,863 for medical health insurance of self and Rs. 1,25,000 for my dependent father suffering from Dementia and bed-ridden person in my IT return. But now I have received Income Tax demand notice wherein they have disallowed Rs. 22,863 i.e. medical health insurance amount paid for self. My query is whether we can claim both deductions or not.
Eswar Reddy S
(CFO- at NHTF)
(58263 Points)
Replied 13 March 2022
debora M
(BUSINESS DEVELOPMENT MANAGER)
(1697 Points)
Replied 15 March 2022
This deduction is fixed irrespective of the actual expenses. However, remember both these deductions cannot be claimed simultaneously. Section 80DD: The deduction can be claimed for the expenditure incurred on the medical treatment (including nursing), training and rehabilitation of a person with disability. To claim tax deduction under Section 80DD, the taxpayer will have to submit a copy of the medical certificate, which authenticates the disability of the dependent. Form 10-IA: If the disabled dependent is suffering from autism, cerebral palsy or multiple disabilities, then Form No.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
CAclubindia
