Section 80D — Health Insurance Premium Deduction
Available only in old regime. Preventive health check-up ₹5,000 (within cap) allowed even in cash. Senior citizen medical expenses (uninsured) deductible up to ₹50,000. Aggregate maximum ₹1L (self senior + parents senior).
- Self + spouse + children: ₹25,000 (₹50k if any senior)
- Parents: additional ₹25k (₹50k if senior)
- Preventive check-up: ₹5,000 within cap (cash allowed)
- Senior uninsured medical expenses: up to ₹50,000
- Only old regime — new regime disallows
Definition
Section 80D
What is Section 80D?
Available only in old regime. Preventive health check-up ₹5,000 (within cap) allowed even in cash. Senior citizen medical expenses (uninsured) deductible up to ₹50,000. Aggregate maximum ₹1L (self senior + parents senior).
Key rules to remember
- Self + spouse + children: ₹25,000 (₹50k if any senior)
- Parents: additional ₹25k (₹50k if senior)
- Preventive check-up: ₹5,000 within cap (cash allowed)
- Senior uninsured medical expenses: up to ₹50,000
- Only old regime — new regime disallows
Worked example
Delhi salaried aged 42 with parents (65 & 68): pays ₹22k self insurance + ₹48k parents insurance = ₹22k + ₹48k → deduction ₹22k + ₹48k (up to ₹50k) = ₹70k total.
Which ITR form applies
- ITR-1 (Sahaj) — Up to ₹50 lakh total income
- ITR-2 — No upper limit
- ITR-3 — No upper limit
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Frequently asked questions
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Related reading
- Section 80D Health Insurance Deduction Guide AY 2026-27: Limits, Senior Citizens, Preventive Health Check-up & Real Examples
- Which ITR Form Should You File in 2025? Complete Guide (ITR-1 to ITR-4)
- The Ultimate Income Tax Deductions Guide AY 2026-27 — Complete Tax Saving Handbook
- ITR-1, ITR-2, ITR-3, ITR-4 — Which Form Do You Actually Need to File?
- Which ITR Form Should You File in 2026? (ITR-1 to ITR-7 Explained)
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People also ask
Do I get an extra tax deduction?+
Yes — ₹50,000 additional deduction under Section 80CCD(1B), over and above ₹1.5L in 80C.
via NPS CalculatorAre 80C/80D deductions available in the new regime?+
Most Chapter VI-A deductions (80C, 80D, 80E, HRA, LTA) are NOT available in the new regime. Only NPS employer contribution and standard deduction survive.
via Income Tax Calculator FY 2025-26Term or endowment insurance?+
For pure risk cover, always term insurance. Endowment/ULIPs mix insurance with investment and typically deliver poor returns on both.
via Life Insurance CalculatorDoes this include processing fees or GST?+
No. Processing fees, insurance, GST on fees and stamp duty are excluded and vary per lender. Add them separately to arrive at the true cost of the loan.
via EMI Calculator