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Itr filing for medical bill exemption

Shubhra (IT Professional) (44 Points)

02 March 2016

I did not declare medical expenses of 15000 for financial yr 2015-16 and so ended up paying tax for it. Can I declare it in ITR for Medical Bill Exemption? Which clause is applicable ? How can I submit supporting proofs? Thanks in advance.

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8 Replies

Vikas Gupta (Tax Executive) (530 Points)
Replied 02 March 2016

You can claim medical expenses upto Rs. 15000/- (U/S 17(2) of IT Act) incurred by you only if you are a salaried employee and medical reimbursement is a part of your salary structure.
You can not claim agst medical expenses if you are not a salaried employee OR if you are a salaried employee but medical reimbursement is not a part of your salary.

If you claim such expenses, you should keep copy of your medical check up bills for your record. You need not submit such proofs until A.O. asks you to produce the same.

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Shubhra (IT Professional) (44 Points)
Replied 02 March 2016

Hi Vikas,

Thanks for your reply. I am a salaried IT professional and medical reimbursement is a part of my salary structure.

Should it be filled in the D19( Exempt income only for reporting purposes) column of ITR-1 ?

Vikas Gupta (Tax Executive) (530 Points)
Replied 03 March 2016

No Shubhra. Do the following for claiming expenses incurred in medical tests --

1. Write down the total taxable salary (before deduction under chapter VI A-80C to 80U) as per Form 16.

2.Deduct amt of medical check up bills available or Rs. 15000/- whichever is lower.

3. Show the amt. so arrived (Point 1 minus Point 2) in the row 'Income from salary'

Nirmala Gami (2 Points)
Replied 17 May 2018

I have received 143(1) notice and there is 15000 rs difference in form 16 and 26AS with Error descripttion is "There is inconsistency between salary income in return and Form 26AS". In my Form 16, "Allowance to the extent exempt u/s 10" there is 15000 Rs Medical Reimbursement Payment and 19200 Conveyance Allowance. I have entered 19200 in other allowance but not include medical allowance. Does other allowance include medical and conveyance allowances?

Vikas Gupta (Tax Executive) (530 Points)
Replied 01 June 2018

Yes, it includes. Pl share first page of your ITR, if possible to check how are you showing your salary income in ITR.

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TechnO BachA (2 Points)
Replied 24 June 2018

I want to know where to declare the medical reimbursement amount of 15000 rs in the ITR 1 form online. Please clarify the section under which this comes.

Vikas Gupta (Tax Executive) (530 Points)
Replied 25 June 2018

Medical reimbursement is not to show anywhere separately in ITR-1. Just deduct the exempt value of medical reimbursement from the gross salary paid to you and show Gross Salary after deducting medical reimbursement expenses.