My mother had undergone a dental surgery on June 2012 for which the surgeon charged Rs 5,000. In my salary statement for assessment year 2013-14, I have claimed Rs 11,640 under Section 80D, of which Rs 6,640 is mediclaim premium and Rs 5,000 is for dental surgery under preventive health check-up. But my DDO (drawing and disbursing officer) is not allowing me the Rs 5,000 relief on the grounds that it is not a case of preventive health check-up. Is the DDO right?

J. Ghosh, via e-mail

You can claim deduction under Section 80D on payment of premium for mediclaim, with a limit of Rs 15,000 for non-seniors and Rs 20,000 for senior citizens. However, you cannot get the exemption under Section 80DDB for payment of Rs 5,000 for dental treatment as it does not come within the specified diseases or ailments prescribed by the Central Board of Direct Taxes under Rule 11DD. However, you can claim the Rs 5,000 from the insurer of the mediclaim plan.

PPF transfer

I have a PPF account at Rampurhat head post office. Can I transfer the account to SBI or any other nationalised bank without losing the previous deposits and seniority?

Purna Chandra Dutta, Birbhum

You can transfer the PPF account without losing the deposited amount and seniority by making an application under Section 6 of the Public Provident Fund Scheme 1968. You need to make an application at your post office for transferring the account along with the details of the bank account where the money will be transferred.

No exemptions for you

One of my friend is a co-parcener of HUF and he has taken a housing loan in his name for a property constructed in the name of his brother, who is a co-parcener of the same HUF. My friend will repay the loan. Can he claim deduction under Section 80C for the repayment of his housing loan under his salary income for the assessment year 2014-15?

Deepak Karamchand, via e-mail

Your friend cannot claim deduction under Section 80C as the property is constructed in the name of his brother, even though both brothers are co-parceners of the same HUF.

If you have any queries about investing or taxes or a high-cost purchase you are planning, mail to: btgraph@abp.in, or write to: Business Telegraph, 6 Prafulla Sarkar Street, Calcutta 700 001.