In this guide
What is the Section 80D deduction?
Section 80D of the Income-tax Act, 1961 allows eligible individuals and Hindu Undivided Families (HUFs) to claim a deduction for certain health insurance premiums, preventive health check-ups and, in specific cases, medical expenses for a senior citizen who is not covered by health insurance.
AY 2026-27 covers income earned from 1 April 2025 to 31 March 2026. Section 80D is available under the old tax regime, but not under the default new tax regime. Check which regime applies to you before claiming the deduction.
How much can you claim?
For an individual, separate limits apply to your own family and your parents. “Family” for this purpose means you, your spouse and your dependent children.
| People covered | General maximum | Maximum if the insured person is a senior citizen |
|---|---|---|
| You, your spouse and dependent children | ₹25,000 | ₹50,000 |
| Your parent or parents | ₹25,000 | ₹50,000 |
A senior citizen is generally a resident individual who is 60 or older at any time during the financial year. The deduction cannot exceed the eligible amount paid or the applicable limit, whichever is lower.
The limits include preventive health check-up expenses of up to ₹5,000; this is not an additional deduction. If both groups qualify for the ₹50,000 limit, the total deduction may be up to ₹1 lakh.
Medical expenses for an uninsured senior citizen
If no premium was paid to insure a senior citizen during the year, eligible medical expenses for that person may qualify within the relevant group’s limit, up to ₹50,000. This is not an extra ₹50,000 on top of that group’s cap.
Which payments qualify?
Eligible premiums may include policies covering you, your spouse, dependent children or parents. Your parents do not have to be financially dependent on you for their eligible premiums to count.
Preventive health check-up payments may be made in cash. Health insurance premiums and other eligible payments must generally be made by a mode other than cash.
- The deduction is for eligible amounts paid during FY 2025-26.
- The policy and payment must meet the applicable conditions.
- A deduction reduces taxable income; it does not reduce tax payable by the same amount.
- Section 80D is not available under the new tax regime.
Example
Suppose you pay ₹22,000 for a policy covering yourself and your spouse, and ₹30,000 for a policy covering your senior-citizen parents. If both payments meet the conditions, you may claim ₹22,000 for your family and ₹30,000 for your parents: a total deduction of ₹52,000.
If payments for either group exceed that group’s limit, the deduction is capped at the applicable maximum.
Records and ITR reporting
Keep policy documents, premium receipts and proof of payment. If you claim medical expenses for an uninsured senior citizen, retain the bills and payment records. The AY 2026-27 return asks for details such as the insurer’s name, policy number and eligible amount.
Supporting documents are generally not attached to the ITR, but keep them in case they are requested. Compare your claim with Form 16 and your own records before filing.
For help with the return process, see TaxClear’s salaried employee ITR guide and online ITR filing guide. You can also use the income tax calculator to compare tax regimes.
Frequently asked questions
Can I claim Section 80D in the new tax regime?
No. Section 80D is not available under the default new tax regime for AY 2026-27.
Is the ₹5,000 preventive health check-up limit separate?
No. It is included within the applicable ₹25,000 or ₹50,000 limit.
Can I claim premiums paid for my parents?
Yes, if the policy and payment meet the conditions. Your parents do not have to be financially dependent on you.
Can I claim medical expenses for an uninsured parent?
Eligible medical expenses may qualify within the parents’ limit, up to ₹50,000, if no premium was paid to insure that senior citizen during the year.
Do I need to upload receipts with my ITR?
Receipts are generally not uploaded with the return. Keep them and other proof of payment for your records.
