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Medical expenses of dependent mother

20 May 2014

My mother is a tax payer and her mother is a 100% dependent to her. My mother spends lots of money on account of the medical expenses of my grandmonther (she is 90 years old). I have gone through the 80 sections of IT, my gradmother doesnt suffer from any of the specific ailements mentioned in that section. Is my mother able to claim these expenses while she prepares her Income Tax Return in any manner.

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4 Replies

CA Gyati Gupta (In Practice) (8427 Points)
Replied 20 May 2014

u can claim deduction u/s 80d , which allows the medical expenses of dependent parents to the assessee, but the limit is rs. 20000/- only in case of senior citizens

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HEM@NT G@RG (ARTICLE ASSISTANT) (313 Points)
Replied 20 May 2014

HELLO MANOJ,

Under the existing provisions contained in section 80D of the Income-tax Act, a deduction is allowed in respect of premium paid towards a health insurance policy for insurance of self, spouse and dependent children or any contribution made to the Central Government Health Scheme, up to a maximum of Rs.15,000 in aggregate. A further deduction of Rs.15,000 is also allowed for buying a health insurance policy in respect of parents.

This section has been amended from financial year 2012-13 to also include any payment made by an assessee on account of preventive health check-up of self, spouse, dependent children or parents(s) during the previous year as eligible for deduction within the overall limits prescribed in the section. However, the deduction on account of expenditure on preventive health check-up (for self, spouse, dependent children and parents) shall not exceed in the aggregate Rs.5,000.

Manoj Panekkattil (CA Job) (50 Points)
Replied 20 May 2014

Thank you Gyati Gupta for your reply. Please note that the above Rs. 20,000 deduction is in respect of the premium paid towards a helth insurance policy, whereas here I need to know about the actual medical expenses incurred during the previous year, such as cost of medicines, tests, etc. But as Mr. Hemant Garg rightly mentioned above, though the expenses incurred for preventive check-ups etc are deductible, its maximum ceiling is limited, only upto Rs. 5,000. Thanks for both the responses.