mEDICAL aLLOWANCE qUERY

MR. X IS 86 YRS OLD AND HIS ONLY SOURCE OF INCOME IS PENSION. HIS EX-EMPLOYER GRANTED TO HIM FROM
JAN'08 A MEDICAL ALLOWANCE OF Rs. 25,000 P.A. THIS, WHEN ADDED TO HIS TOTAL PENSION INCOME, WILL
ATTRACT INCOME TAX. MR. X ALSO HAS A FIVE-YEAR FIXED DEPOSIT OF Rs. 1 LAKH IN A NATIONALIZED BANK.
HE DO NOT HAVE A MEDICLAIM INSURANCE. CAN HE CLAIM DEDUCTION OF Rs. 20,000 UNDER SECTION 80D OF
INCOME TAX ACT ?