Section 80D · Deduction for health insurance premium
Health cover that pays you back at tax time.
- Self / family cap
- ₹25,000
- Parents cap
- ₹25,000 (₹50,000 senior)
- Health check-up
- ₹5,000 (within cap)
- Regime
- Old only
In plain English
Pay a mediclaim premium for yourself, your spouse, kids or parents — and the government lets you knock that amount off your taxable income. You get one bucket for your own family and a separate bucket for your parents, with bigger limits if they're senior citizens.
| Meaning | Number |
|---|---|
| Self / family cap | ₹25,000 |
| Parents cap | ₹25,000 (₹50,000 senior) |
| Health check-up | ₹5,000 (within cap) |
What you can claim under 80D
- Health insurance — self, spouse, kids — Up to ₹25,000 per year
- Health insurance — parents — Additional ₹25,000 (₹50,000 if senior)
- Preventive health check-up — Up to ₹5,000 within the above caps
- Medical expenditure — For uninsured very senior citizens — up to ceiling
- Central Government health scheme — Contribution by self/family covered
What this section covers
Section 80D provides a deduction from gross total income for medical insurance premium paid for self, spouse, dependent children and parents. The cap is ₹25,000 per year for self/spouse/children and an additional ₹25,000 for parents (₹50,000 where the parent is a senior citizen). Within these limits, up to ₹5,000 can be claimed for preventive health check-up. For very senior citizens without insurance, actual medical expenditure up to the ceiling is allowed. Available only under the old regime.
The legal text
“In computing the total income of an assessee, being an individual or a Hindu undivided family, there shall be deducted such sum, as specified in sub-section (2) or sub-section (3), payment of which is made by any mode as specified in sub-section (2B), in the previous year out of his income chargeable to tax.”
Old Act vs New Act
| Aspect | Act, 1961 | Act, 2025 |
|---|---|---|
| Section | 80D | 126 |
| Topic | Deduction for health insurance premium | |
| Verdict | Renumbered — no material change | |
| Notes | Section 80D is restated as Section 126 under the Income-tax Act, 2025 with the same monetary ceilings and the same eligibility for senior-citizen enhancement and preventive health check-up. | |
Common confusion
The ₹25,000 self-family ceiling and the parents' ceiling are separate buckets — a taxpayer can claim both. Preventive health check-up of ₹5,000 is within the overall ceiling, not in addition to it.
Who should know this
Related sections
Based on the official Income-tax Act, 1961 and the published Income-tax Act, 2025 as available on the Income Tax Department website. Always verify against the published Act and consult a qualified professional.