Accountant
                
                   153 Points
                   Joined July 2017
                
               
			  
			  
             
            
             Good Morning Sir/Madam,
Thanks for the reply but please read below example of conditions for claiming medical expenses incurred for parents.
Please read and clear the doubt.
Example for calculation of deduction available u/s 80D
Ram(57 years) is a tax-payer. Other members of his family are -Sita(55 years ram wife), Lav and Kush (dependent children) and Parents. The following expenditure for incurred by Ram for FY 2021-22:
	
		
			| Ram, Sita ,Lav & Kush | 
			Parents | 
		
		
			| Medical insurance premium paid by cheque | 
			22000 | 
			- | 
		
		
			| Medical Expenditure paid by cheque | 
			- | 
			47,000 | 
		
		
			| Medical Expenditure paid by cash | 
			Not eligible since available for senior citizen, for whom medical policy not taken | 
			Not allowed cash expenses.  | 
		
		
			| Preventive health-check-up | 
			3000(maximum limit is 25000 since 22,000 utilised, only 3000 can be claimed ) | 
			2000(maximum limit is 50000 since 47,000 utilised, remaining 3000. However, preventive health check-up has an overall limit of 5000 out of which 3000 used for self and family so only 2000 can be claimed now) | 
		
		
			| Total 80D deduction that can be claimed by Ram is Rs. 74,000 | 
			25000 | 
			49000 |