Dear Sir
As stated in your query, you do not have a health insurance. Further I make an assumption that even your employer has not taken a health insurance in your name.
If so, as per Sec.80D(2)(c), you being an senior citizen, you can claim the deduction upto Rs.50,000 as you have made the payment in a mode other than cash (debit card).
A Different Thought – Though it may sound too academic, the first proviso to Sec.80D(2), states as one of the condition that “no amount has been paid to effect or keep in force on the health of such person:”.
Here, the Act has not specified that such insurance premium has not been paid by the “assessee” alone. So, the question is whether, a payment of health insurance premium made by the employer on the health of such employee-assesee will disentitle the deduction u/s 80D(2)(c) when read with first proviso? The reason for introducing such a provision by the Finance Act, 2015 was to cover cases of senior citizens, who find it difficult to get themselves covered under any health insurance scheme due to their advanced age.
However, this being a beneficial provision under the Act, I believe, we can make a liberal interpretation and consider even such cases as eligible. Moreover, the basic idea of keeping such a condition is to prevent a person from claiming double deduction in respect of health insurance premium (u/s 80D(2)(a)/(b))as well as medical expenditure (u/s 80D(2)(b)/(c)). Even in such a case, you can claim a deduction for preventive health check-up, though only upto Rs.5,000 (whether payment made in cash or any other mode).
Regards
Ajay
CAclubindia
