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Deduction U/s80D

Tejas Gandhi (143 Points)

17 December 2019

can u pay premium of my senior citizen mother as well as mine and Claim deduction of 50,000

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Deepak Gupta (CA Student) (15922 Points)
Replied 17 December 2019

Originally posted by : Tejas Gandhi
	can u pay premium of my senior citizen mother as well as mine and Claim deduction of 50,000

Sorry Tejas, I can't pay that. You have to do it.

Well, jokes apart. Yes, you can claim the deduction.

Since mother is senior citizen, deduction available for her will be 50,000 and for you it will be 25,000. So, total deduction available will be 75,000. Just note that the aggregate deduction cannot exceed 1,00,000.

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Tejas Gandhi (143 Points)
Replied 17 December 2019

Thank you for your kind advice 😊

Shivam RC (Student) (23683 Points)
Replied 17 December 2019

Section 80D Deduction limit :

For Senior Citizens : Rs. 50,000/-
Other than Senior Citizens : Rs. 25,000/-
Maximum Limit allowed : Rs. 1,00,000/-

Additional Rs. 5,000 Deduction can be claimed on account of "PREVENTIVE HEALTH CHECKUP".

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Kapadia Pravin (17259 Points)
Replied 18 December 2019

@ Tejas

Under 80D --- Any payments made towards preventive health check-ups will entitle a taxpayer to a deduction of up to Rs.5,000, which is within the overall limit of Rs.25,000 / Rs.50,000 as the case may be.

Rs 5000/- is not an additional deduction.