Section 80D allows a deduction for health insurance premium: ₹25,000 for self, spouse and children, plus another ₹25,000 for parents' premium. If any insured person is a senior citizen (60+), that limit rises to ₹50,000, so the combined maximum is ₹1,00,000. It is available only under the old tax regime. Preventive health check-up up to ₹5,000 is included within the limit.
Section 80D Deduction Limits — FY 2025-26
The deduction has two independent buckets — one for your own family and one for your parents. Each bucket depends on whether the eldest insured person in it is a senior citizen.
| Who is insured | Below 60 | Senior citizen (60+) | Cash allowed? |
|---|---|---|---|
| Self + spouse + children | ₹25,000 | ₹50,000 | No |
| Parents' premium | ₹25,000 | ₹50,000 | No |
| Combined maximum | ₹50,000 | ₹1,00,000 | — |
| Preventive health check-up | ₹5,000 | ₹5,000 | Yes |
| Medical expenditure — uninsured senior | — | ₹50,000 | Yes |
The ₹5,000 preventive check-up is a sub-limit inside the ₹25,000/₹50,000, not extra. Under the Income-tax Act 2025 this deduction is renumbered as Section 126 from AY 2026-27; the limits are unchanged.
From FY 2025-26 the new regime under Section 115BAC is the default. Section 80D — like most Chapter VI-A deductions — is disallowed there. To claim 80D you must specifically opt for the old tax regime when filing your ITR.
What Section 80D Covers — and What It Does Not
Section 80D is available to resident and non-resident individuals and HUFs (not companies or firms). It covers premium paid for a defined set of family members.
- Health insurance premium — self, spouse, children
- Health insurance premium — parents (own or step-parents)
- Contribution to CGHS or other notified central schemes
- Top-up and super top-up health policies
- Preventive health check-up (cash allowed, ₹5,000 sub-limit)
- Medical expenditure for uninsured senior-citizen parents
Life insurance premium (that is Section 80C), personal accident cover, insurance for in-laws or siblings, and general medical bill reimbursement (other than the uninsured-senior provision) are all outside Section 80D.
Want every eligible deduction — 80C, 80D, HRA, home loan — claimed correctly?
File ITR with a CA →80D Under Old vs New Regime
Because 80D is an old-regime-only benefit, the real question is whether your total deductions justify choosing the old regime over the higher-slab, lower-deduction new regime.
Old regime — 80D allowed
- Claim up to ₹1,00,000 under 80D
- Also 80C, HRA, home-loan interest, 80TTA
- Worth it when total deductions are high
- Must be opted for explicitly
New regime — 80D blocked
- No 80D health-insurance deduction
- Lower slab rates, ₹75,000 standard deduction
- Rebate u/s 87A up to ₹12L taxable income
- Default from FY 2025-26
Compare both before you file — use the Old vs New Regime comparison and the Income Tax Calculator.
How the ₹1,00,000 Maximum Works
Family all below 60
Self below 60, senior parents
The full ₹1,00,000 is reached only when both the taxpayer (or spouse) and the parents are senior citizens — ₹50,000 + ₹50,000.
How to Claim Section 80D in Your ITR
- Choose the old tax regime when filing — 80D is not available in the new regime.
- Enter the self/family premium and the parents' premium separately under Chapter VI-A.
- Flag whether any insured member or parent is a senior citizen (60+) to unlock the ₹50,000 limit.
- Pay premium by non-cash mode (cheque, UPI, net-banking, card); only preventive check-up and uninsured-senior medical bills can be in cash.
- Keep premium receipts, bank statements and check-up bills as proof.
Health insurance premium paid in cash is disallowed under Section 80D. Always pay by a traceable digital mode. The cash exception applies only to the ₹5,000 preventive check-up and to medical expenditure on an uninsured senior citizen.
Not sure which regime saves you more with 80D and 80C?
Talk to a Tax Expert →- Section 80D text & rules: incometax.gov.in
- Deduction limits: Section 80D, Income-tax Act 1961 (renumbered Section 126, Income-tax Act 2025)
- New-regime exclusions: Section 115BAC, Income-tax Act 1961
- Senior-citizen medical expenditure: proviso to Section 80D(2)/(3)
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.