Section 80D - Deduction for Health Insurance Premium
Deduction for premium paid on health insurance policies for self, spouse, children, and parents. Enhanced limits for senior citizens.
Key provisions
- Self, spouse, dependent children: up to ₹25,000
- Parents (non-senior): up to ₹25,000 additional
- If parents are senior citizens (60+): up to ₹50,000 additional - total ₹75,000
- If both taxpayer and parents are 60+: up to ₹1,00,000 total
- Preventive health check-up: ₹5,000 within the above limit
- Payment must be in non-cash mode (except for preventive check-up)
FAQs
If you (60+) pay health insurance for yourself/spouse/children (₹50,000 limit) and also for senior-citizen parents (₹50,000 limit), the total deduction can be ₹1,00,000. This is available only under the old tax regime.
Use via API
GET/v1/tax-law/sections/by-2025-ref/322
Programmatic access - free, no signup required. ISR-cached for 24 hours.
REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/322
RESPONSE · 200 OK
{
"act_2025_ref": "322",
"old_reference": "Section 80D, Income Tax Act 1961",
"title": "Section 80D - Deduction for Health Insurance Premium",
"category": "Deduction",
"limit_or_rate": "₹25,000 (self/family) + ₹25,000 (parents) / ₹50,000 if parents are senior citizens",
"applicable_to": "Individual, HUF",
"effective_from": "2026-04-01"
}