Query related to 80d and 80ddb

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Rajender Kalra

36 Points Joined July 2016

Respected Members,

I have the below 2 queries.

1.My father is retired and getting pension from central government.He spends around Rs.60000 per year on my mother's insulin for diabetes.Is there any section where I can claim tax exemption on this amount?

'2.I spent around Rs. 2 lakh on my mother's cancer treatment in Oct,2014 but I did not claim any tax benefit in last year's return.Can i claim the benefit this year in section 80DDB?Also, can me and my father separately claim benefit since he also spent Rs 1 lakh in year 2014.

Regards,

Replies (3)

Harshit Kabra (INVESTOR)

Student CA final

1113 Points Joined June 2016

Mr. Rajendra,

the treatment of ur query are as follows-

1. The taxability of pension received by ur father is depends wheather is commuted or uncommuted,further ur mother is within the mean of "relative" of ur father,so ur father can get deduction of such expenditure made on ur mother's treatment.

also to keep in mind that if any amount is received by ur father from insurance co or from employer for such treatment ,then such whole amount received/reimbursed shall be deducted. the maximum amount of deduction is depend upon age slabe of ur mother 40000/60000/80000.

2. the deduction are limited to the concerned patient not on individual relative/individual assessee , so for the cancer treatment are covered in 80DD for which maximum amount can be claimed as deduction is 75000/125000 as per severity of diseases by ur father or by u (as ur choice) as u are also falling in defination of relative.

so u can claim maximum deduction - 80DD+80DDB = 80000+125000 = 205000(MAX TO MAX)

Regards