Tax

Section 80D

Health insurance premium deduction — ₹25K for self/spouse/kids, ₹50K if any covered is 60+, plus a separate ₹25K-50K for parents.

Definition

Section 80D allows deduction for health insurance premium paid. Self + spouse + dependent children: ₹25,000 (₹50,000 if any covered person is 60+). Parents: a separate ₹25,000 (₹50,000 if parents are 60+). Preventive health check-up of up to ₹5,000 is included within these caps.

Maximum combined deduction at peak: ₹1,00,000 for a senior-citizen self paying for parents who are also senior citizens. Available only in the old tax regime.

Example

Self family + senior-citizen parents → ₹25K + ₹50K = ₹75K deduction → saves ₹23,400 at 30% slab.

Calculators that use this

Related terms

More Tax terms

See all 30 glossary terms or read our Methodology for how we source these definitions.