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Amendment to [ Section-80D ] w.e.f. Assessment Year 2019-2020 under Income Tax Act.

The following amendments have been made to the scheme of section 80D with effect from the assessment year 2019-20 as follows –

•           Section 80D, inter alia, provides that for medical insurance (or preventive health ‘check-up of a senior citizen), deduction of Rs. 30,000 shall be allowed. Further, in the case of super senior citizens, the said section also provides for a deduction of medical expenditure within the overall limits of Rs. 30,000.

The above monetary limits have been extended so as to provide that the deduction of Rs. 50,000 in aggregate shall be allowed to senior citizens in respect of medical insurance or preventive health check-up or medical expenditure.

•           In case of single premium health insurance policies having cover of more than one year, deduction under section 80D shall be allowed on proportionate basis for the number of years for which health insurance cover is provided, subject to the specified monetary limit.

Provisions of section 80D before and after amendment. Section 80D provisions (before and after amendment) are narrated in the table given below —

 

Deduction in the case of 
individual

Deduction in the 
case of HUF

For whose benefit payment can be made

Family

Parents

Any member of 
HUF

A.

a. Medi-claim insurance premium

Eligible

Eligible

Eligible

b. Contribution to CGHS / notified scheme

Eligible

-

-

c. Preventive health check-up payment

Eligible

Eligible

-

Maximum Deduction :

  • General deduction [applicable in respect of.(a), (b) and (c)]
  • Additional deduction [applicable only in case of (a) when Mediclaim policy is taken on the life of a senior citizen]

Rs. 25,000

Rs. 25,000

Rs. 25,000

s  For the assessment years 2016-17 to 2018-19

Rs. 5,000

Rs. 5,000

Rs. 5,000

s From the assessment year 2019-20

Rs. 25,000

Rs. 25,000

Rs. 25,000

B.

Medical expenditure on the health of a person who is a super senior citizen (senior citizen from the assessment year 2019-20) if Mediclaim insurance is not paid on the health of such person

Eligible

Eligible

Eligible

Maximum deduction in respect of (B) - 
s For the assessment years 2016-17 to 2018-19

Rs. 30,000

Rs. 30,000 

Rs. 30,000 

C.

s From the assessment year 2019-20

Rs. 50,000

Rs. 50,000

Rs. 50,000

Maximum deduction in respect of (A) and (B) 
s For the assessment years 2016-17 to 2018-19

Rs. 30,000

Rs. 30,000 

Rs. 30,000 

s From the assessment year 2019-20

Rs. 50,000

Rs. 50,000

Rs. 50,000

Amendment at a Glance for A.Y. 2019-20
Amendment to [Sec.-2(24)] Amendment to [Sec.-2(42A)] Amendment to [Sec.-9]
Amendment to [Sec.-16 & 17] Amendment to [Sec.-28] Amendment to [Sec.-36 & 40A]
Amendment to [Sec.-43] Amendment to [Sec.-43CA] Amendment to [Sec.-44AE]
Amendment to [Sec.-49] Amendment to [Sec.-56(2)(x)] Amendment to [Sec.-79]
Amendment to [Sec.-80AC] Amendment to [Sec.-80D] Amendment to [Sec.-80DDB]
Amendment to [Sec.-80IAC] Amendment to [Sec.-80JJAA] Amendment to [Sec.-80PA]
Amendment to [Sec.-80TTA] Amendment to [Sec.-80TTB] Amendment to [Sec.-115AD]
Amendment to [Sec.-115BA] Amendment to [Sec.-115BBE] Amendment to [Sec.-115JB]
Amendment to [Sec.-115O & 115Q] Amendment to [Sec.-115R & 115T] Amendment to [Sec.-139A]
Amendment to [Sec.-140] Amendment to [Sec.-143] Amendment to [Sec.-145A & 145B]
Amendment to [Sec.-193] Amendment to [Sec.-194A] Amendment to [Sec.-145O & 245Q]
Amendment to [Sec.-271FA] Amendment to [Sec.-276CC] Amendment to [Sec.-286]
 

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