I am 70 years old and I bought a hearing aid for ₹70,000 during this financial year. I do not have any health insurance. Am I eligible for a deduction of ₹50,000 under Section 80D of the Income-tax Act?—Mohinder BhatnagarAs a senior citizen, if any payments are made by you towards medical expenditure, through any mode other than cash, a deduction of up to ₹50,000 per annum is available under Section 80D, as you do not have any health insurance.However, as medical expenditure has not been expressly defined, admission of these payments towards this deduction would be a fact-specific evaluation.It is advisable to maintain receipts or documents of the payments to support your claim.