Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

section 80dd

17 July 2019

I have incurred medical treatment expenditure of about 25000. I am entitled for standard deduction.

can I avail deduction of 25000 in section 80DD also?

Reply
Follow
Share

3 Replies

rishabhsharma (Article Assistant) (140 Points)
Replied 17 July 2019

Originally posted by : Ramakoti Amara
	I have incurred medical treatment expenditure of about 25000. I am entitled for standard deduction. can I avail deduction of 25000 in section 80DD also?

Standard deduction of Rs. 40,000 is available under the head salary.

and Deduction u/s 80DD is available from Gross Total income.

So if you have claimed standard deduction, you can still claim deduction u/s 80DD.

Thanks

Upgrade to CAclubindia Pro. Subscribe Now!

Ramakoti Amara (133 Points)
Replied 17 July 2019

Standard deduction is the amount that gets subtracted from your taxable income.... However, this standard deduction of Rs 40,000 subsumed the tax-exempt transport allowance — an annual figure of Rs 19,200 and the medical reimbursement that could be claimed up to Rs 15,000.

the above statement creates confusion ...... please clarify n suggest whether I can avail both standard deduction and 25000 medical expenditure under 80DD

balthi shivateja (82 Points)
Replied 17 July 2019

if you have incurred the medical expenditure for your senior citizen parents who are not having health insurance ,then you can claim deduction under 80dd and std deduction and 80dd are not interrelated and does not have any effect on each otherr.