In India, medical travel expenses are generally not tax-deductible under the Income Tax Act. While the Act provides deductions for certain medical-related expenses, travel costs incurred for medical purposes are typically excluded.
Tax Deductions Available for Medical Expenses
The Income Tax Act allows deductions for specific medical expenses under the following sections:
- Section 80D: Provides deductions for health insurance premiums and preventive health check-ups. The deduction limits are:
- Up to ₹25,000 per financial year for individuals below 60 years of age.
- Up to ₹50,000 per financial year for senior citizens (60 years and above).
- An additional deduction of up to ₹5,000 is available for preventive health check-ups, within the overall limit.