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Tax Deductions
Updated: 15th August 2026•Income-tax Act, 2025 (TY 2026-27)

Section 80D Deduction: Health Insurance Premium (Up to ₹1,00,000 Limit)

धारा 80D स्वास्थ्य बीमा कर कटौती नियम

Comprehensive guide to Section 80D of the Income Tax Act: claim tax deductions up to ₹1,00,000 per financial year for health insurance premiums paid for self, spouse, dependent children, and senior citizen parents, including ₹5,000 preventive health checkup.

Written by: Author Profile
Direct Tax & CA Review Panel

Chartered Accountancy Review Panel • Senior Direct Tax Review Desk

Reviewed & Fact-Checked by: Technical Review Panel
Tax Law & Dispute Review Desk

Tax Litigation & Legal Review Panel • Tax Appeal & Procedure Review Desk

Published: 1st April 2026•Last Updated: 15th August 2026•Last Reviewed: 15th August 2026

Key Statutory Highlights (FY 2026-27 (AY 2027-28))

Self, Spouse & Children (<60 yrs): Maximum deduction of ₹25,000.
Parents (<60 yrs): Additional deduction of ₹25,000.
Senior Citizen Parents (60+ yrs): Additional deduction of ₹50,000.
Maximum Combined Limit: Up to ₹1,00,000 per year if both taxpayer and parents are senior citizens (or ₹75,000 if taxpayer is <60 and parents are senior citizens).
Preventive Health Checkup: Up to ₹5,000 within the overall ceiling (can be paid in cash; premium itself MUST be paid via digital/banking mode).
Senior citizens without health insurance can claim actual medical expenses up to ₹50,000 u/s 80D.

Who is Eligible & When Does it Apply?

Applicability #1

Individual taxpayers and HUFs paying medical insurance premiums or critical illness riders.

Step-by-Step Procedure & Compliance Roadmap

1

Pay Premium via Non-Cash Banking Channels

Pay health insurance premium via UPI, debit card, net banking, or cheque (cash payments ineligible for 80D except ₹5k health checkup).

2

Download 80D Certificate from Insurer

Obtain tax exemption certificate issued by your health insurance company.

3

Claim under Schedule VIA in Old Regime

Enter separate amounts for self/family and parents in ITR Schedule 80D.

Mandatory Documents Checklist

Section 80D certificate from insurance company, Premium payment receipt, Preventive health checkup bill

Common Mistakes & Compliance Risks to Avoid

•Paying insurance premium in cash (disqualifies the deduction under Section 80D(2B)).
•Claiming in-laws' health insurance (only biological/adoptive parents are eligible).

Frequently Asked Questions

Can I claim deduction for health checkup paid in cash?

Yes. Preventive health checkup expenses up to ₹5,000 are the only permitted cash expense under Section 80D.

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🛡️ Educational Disclaimer: FinSetu India is an independent educational guidance and calculation platform. Content is published for general citizen awareness based on applicable laws as of FY 2026-27 (AY 2027-28). We do not provide personalized legal/tax advice or file returns directly. Verify current applicable rules on official portals or consult a qualified Chartered Accountant / Tax Lawyer.