What is Section 80D?
Reviewed by Ranga & Company
Section 80D: Section 80D gives a deduction under the old tax regime for health insurance premiums and preventive health check-ups paid for yourself, your family and your parents.
At a glance
- Self, spouse, children
- Up to ₹25,000 (₹50,000 if you are a senior citizen)
- Parents
- Up to ₹25,000 more (₹50,000 if a parent is a senior citizen)
- Preventive check-up
- Up to ₹5,000, within the limits above
- Regime
- Old regime only
- Payment mode
- Any mode except cash; check-ups can be paid in cash
Limits by situation
| Situation | Maximum deduction |
|---|---|
| You and parents all under 60 | ₹25,000 + ₹25,000 = ₹50,000 |
| You under 60, parents senior citizens | ₹25,000 + ₹50,000 = ₹75,000 |
| You and parents senior citizens | ₹50,000 + ₹50,000 = ₹1,00,000 |
Senior citizens without insurance
Senior citizens who have no health insurance can claim medical expenditure up to ₹50,000 within the same limit.
Common mistakes
- Paying the premium in cash, which disqualifies it
- Claiming parents' premium when the parents paid it themselves
- Claiming more than one year of a multi-year premium in a single year; it is spread across the policy years
Frequently asked questions
How much can I claim under 80D?
Up to ₹25,000 for yourself and family (₹50,000 if senior), plus up to ₹25,000 for parents (₹50,000 if senior), so ₹1 lakh at most.
Is 80D available in the new tax regime?
No. Health insurance premiums are deductible only under the old regime.
Can I claim 80D for my in-laws?
No. Parents-in-law are not covered; only your own parents.
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