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Summary of Comments on SECTION-80D-1.pdf
Page: 1
Author: qnfree01 Subject: Highlight Date: 11-08-2019 12:06:05
Author: qnfree01 Subject: Sticky Note Date: 11-08-2019 12:09:50
Claiming 25,000 under a
Author: qnfree01 Subject: Sticky Note Date: 11-08-2019 12:10:40
Deduction in respect of health insurance premia. claiming 50,000 under b
80D. (1) In computing the total income of an assessee, being an individual or a Hindu Author: qnfree01 Subject: Highlight Date: 11-08-2019 12:06:17
undivided family, there shall be deducted such sum, as specified in sub-section (2) or sub-
section (3), payment of which is made by any mode as specified in sub-section (2B), in the Author: qnfree01 Subject: Highlight Date: 11-08-2019 12:12:45
previous year out of his income chargeable to tax.
(2) Where the assessee is an individual, the sum referred to in sub-section (1) shall be the Author: qnfree01 Subject: Sticky Note Date: 11-08-2019 12:16:06
shall be 50,000 as per note 4 in next page
aggregate of the following, namely:—
Author: qnfree01 Subject: Highlight Date: 11-08-2019 12:06:40
(a) the whole of the amount paid
p to effect or to keep in force an insurance on the health of
the assessee or his family or any contribution made to the Central Government Health
Scheme or such other scheme as may be notified by the Central Government in this Author: qnfree01 Subject: Sticky Note Date: 11-08-2019 12:09:22
Claiming under (a) 25,000, no claim under c
behalf or any payment made on account of preventive health check-up of the assessee So a and c doesnot exceed 50,000
or his family as does not exceed in the aggregate twenty-five thousand rupees; and
Claiming under (b) 50,000 , no claim under d
(b) the whole of the amount paid to effect or to keep in force ann insurance on the health of So a and d doesnot exceed 50,000
the parent or parents of the assessee or any payment made on account of preventive
health check-upp of the parent
p or parents
p of the assessee as does not exceed in the
aggregate twenty-five thousand rupees; Author: qnfree01 Subject: Highlight Date: 11-08-2019 12:06:43
(c) the whole of the amount paid on account of medical expenditure incurred on the health
of the assessee or any member of his family as does not exceed in the aggregate 93
[fifty] thousand rupees; and
(d) the whole of the amount paid on account of medical expenditure incurred on the health
of any parent of the assessee, as does not exceed in the aggregate 93[fifty] thousand
rupees:
Provided that the amount referred to in clause (c) or clause (d) is paid in respect of a 94[***]
senior citizen and no amount has been paid to effect or to keep in force an insurance on the
health of such person:
Provided further that the aggregate of the sum specified under clausee (a) and clause (c) or the
aggregate of the sum specified under clausee (b) and clause (d) d shall not exceed 93[fifty]
thousand rupees.
Explanation.—For the purposes of clause (a), "family" means the spouse and dependant
children of the assessee.
(2A) Where the amounts referred to in clauses (a) and (b) of sub-section (2) are paid on
account of preventive health check-up, the deduction for such amounts shall be allowed to the
extent it does not exceed in the aggregate five thousand rupees.
(2B) For the purposes of deduction under sub-section (1), the payment shall be made by—
(i) any mode, including cash, in respect of any sum paid on account of preventive health
check-up;
(ii) any mode other than cash in all other cases not falling under clause (i).
(3) Where the assessee is a Hindu undivided family, the sum referred to in sub-section (1),
shall be the aggregate of the following, namely:—
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Income Tax Department Page 2 of 2
(a) whole of the amount paid to effect or to keep in force an insurance on the health of any Page: 2
member of that Hindu undivided family as does not exceed in the aggregate twenty-
five thousand rupees; and Author: qnfree01 Subject: Highlight Date: 11-08-2019 12:13:16
(b) the whole of the amount paid on account of medical expenditure incurred on the health
Author: Reeju Subject: Sticky Note Date: 11-08-2019 12:19:16
of any member of the Hindu undivided family as does not exceed in the aggregate 95 amount in 2b shall be 50,000
[fifty] thousand rupees:
Author: qnfree01 Subject: Highlight Date: 11-08-2019 12:13:25
Provided that the amount referred to in clause (b) is paid in respect of a 96[***] senior citizen
and no amount has been paid to effect or to keep in force an insurance on the health of such Author: qnfree01 Subject: Highlight Date: 11-08-2019 12:13:30
person:
Provided further that the aggregate of the sum specified under clause (a) and clause (b) shall
not exceed 95[fifty] thousand rupees.
(4) Where the sum specified in clause (a) or clause ((b)) of sub-section (2)( ) or clause ((a)) of sub-
section (3) is paid to effect or keep in force ann insurance on the health of any person specified
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therein, and who is a senior citizen, [***] the provisions of this section shall have effect as if
for the words "twenty-five thousand rupees", the words "998[fifty
[fifty]] thousand rupees" had been
[[f
substituted.
Explanation.— [***]
98a
[(4A) Where the amount specified in clause (a) or clause (b) of sub-section (2) or clause (a)
of sub-section (3) is paid in lump sum in the previous year to effect or to keep in force an
insurance on the health of any person specified therein for more than a year, then, subject to
the provisions of this section, there shall be allowed for each of the relevant previous year, a
deduction equal to the appropriate fraction of the amount.
Explanation.—For the purposes of this sub-section,—
(i) "appropriate fraction" means the fraction, the numerator of which is one and the
denominator of which is the total number of relevant previous years;
(ii) "relevant previous year" means the previous year beginning with the previous year in
which such amount is paid and the subsequent previous year or years during which the
insurance shall have effect or be in force.]
(5) The insurance referred to in this section shall be in accordance with a scheme made in this
behalf by—
(a) the General Insurance Corporation of India formed under section 9 of the General
Insurance Business (Nationalisation) Act, 1972 (57 of 1972) and approved by the
Central Government in this behalf; or
(b) any other insurer and approved by the Insurance Regulatory and Development
Authority established under sub-section (1) of section 3 of the Insurance Regulatory
and Development Authority Act, 1999 (41 of 1999).
Explanation.—For the purposes of this section,—
(i) "senior citizen" means an individual resident in India who is of the age of sixty years
or more at any time during the relevant previous year;
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(ii)[***]
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