Section 80D — Medical & Health Insurance Deduction
Section 80D of the Income Tax Act allows individual taxpayers and HUFs to claim tax deductions on health insurance premiums paid for self, spouse, dependent children, and parents. In addition to medical insurance premiums, deductions are also available for preventive health check-ups and medical expenditures incurred on senior citizens not covered under health insurance.
Key Benefits & Advantages
Section 80D provides substantial tax deduction tiers depending on the age of the insured family members:
- Deduction up to ₹25,000 for health insurance premium for self, spouse, and dependent children
- Additional deduction up to ₹50,000 for health insurance for senior citizen parents
- Maximum cumulative deduction up to ₹1,00,000 if both taxpayer and parents are senior citizens
- Sub-limit of ₹5,000 within the overall cap for preventive health check-up (cash payments permitted)
- Medical expenditure up to ₹50,000 allowed for senior citizens without health insurance
Eligibility Criteria
Taxpayers eligible to claim deductions under Section 80D:
Frequently Asked Questions
Related Knowledge & Guides
View all Tax Saving & Investments →Section 80G — Charitable Donations Deduction
HRA Exemption Rules & Calculation 2026-27
Hindu Undivided Family (HUF)
Want to calculate your estimated tax liability?
Use the Tax Calculator to compare your estimated tax liability under New vs Old Regime for AY 2026-27.
Open Tax CalculatorNeed help filing your income tax return?
Our Chartered Accountants prepare and file your ITR accurately, maximizing eligible deductions and minimizing compliance risks.