In this article
What is Section 80D?
Section 80D allows deduction for health insurance premiums paid for self, spouse, dependent children, and parents. It is one of the most valuable tax benefits as health insurance is a genuine need for everyone.
Like 80C, this is available ONLY under the OLD tax regime. The new regime doesn't allow 80D.
Deduction limits (FY 2025-26)
Self + spouse + dependent children:
- Up to ₹25,000 (members aged below 60)
- Up to ₹50,000 (members aged 60 or above)
Parents (additional, separate limit):
- Up to ₹25,000 (parents aged below 60)
- Up to ₹50,000 (parents aged 60 or above — 'senior citizen')
Maximum total deduction: ₹1,00,000 (₹50,000 family + ₹50,000 senior parents)
Preventive health check-up
₹5,000 of the total limit can be spent on preventive health check-up (within the overall limit):
- Routine full-body check-up
- Blood tests, ECG, etc.
- Can be paid in CASH (unlike health insurance which needs cheque/digital)
Example: ₹20,000 health insurance + ₹5,000 preventive check-up = ₹25,000 (max for self/family below 60).
Senior citizen medical expenses — without insurance
If senior parents (60+) are NOT covered under health insurance:
- Direct medical expenses up to ₹50,000 can be claimed under 80D
- Doctor consultations, medicines, hospitalisation expenses
- Maintain bills, receipts
- Cannot be claimed if you've already claimed health insurance premium for parents
This helps families where elderly parents can't get insurance due to pre-existing conditions.
Practical examples
Example 1: Young couple with kids
- Family floater health insurance: ₹18,000
- Preventive check-up: ₹5,000
- Father aged 65 (no insurance): Medical bills ₹40,000
- Total 80D: ₹18,000 + ₹5,000 + ₹40,000 = ₹63,000
Example 2: Mid-aged with senior parents
- Self-spouse-kids health insurance: ₹25,000
- Parents (65, 62) health insurance: ₹50,000
- Total 80D: ₹75,000
Maximum possible: ₹50,000 + ₹50,000 = ₹1 lakh
Payment mode and proof
- Premium payment — Must be by cheque, NEFT, UPI, or digital. Cash NOT allowed
- Preventive check-up — Cash allowed (exception)
- Proof: Insurance premium receipt, hospital bills, lab receipts
- Family member declaration — Insurance must cover named members (self, spouse, kids, parents)
- Senior medical expenses — Maintain doctor prescriptions, bills