Deduction for health insurance premiums

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What does this section state?

Section 80D allows a deduction of up to Rs 25,000 per year for health insurance premiums paid for oneself, one's spouse, and dependent children, rising to Rs 50,000 if the taxpayer is a senior citizen. An additional, separate deduction of up to Rs 25,000 is available for premiums paid for parents, increasing to Rs 50,000 if the parents are senior citizens — meaning a taxpayer with senior citizen parents could potentially claim up to Rs 1,00,000 in total across both categories.

A modest portion of this limit (currently up to Rs 5,000, within the overall ceiling) can also be claimed for expenses on preventive health check-ups, encouraging regular medical screening. As with Section 80C, this deduction is available only under the old tax regime and cannot be claimed if the taxpayer opts for the new concessional regime.

From 1 April 2026, this benefit continues as Section 126 of the Income Tax Act, 2025.

Punishment Not applicable — not a criminal provision

Triable By Assessing Officer / Income Tax Department

Bailable Not Applicable

Cognizable Not Applicable

Compoundable Not Applicable

Frequently Asked Questions

What does this provision actually do?

See the explanation above. This is a civil, procedural, or constitutional provision rather than a criminal offence, so it doesn't carry a punishment — it defines a right, remedy, or procedure instead.

Can preventive health check-up expenses be claimed too?

Yes — a limited amount (currently up to Rs 5,000) spent on preventive health check-ups can be claimed within the overall Section 80D ceiling, encouraging taxpayers to undergo regular health screening.

Does this deduction apply to the new tax regime?

No — like Section 80C, this deduction is only available to taxpayers who choose the old tax regime, and cannot be claimed under the new concessional regime.

Can both self and parents’ premiums be claimed together?

Yes — the deduction for self, spouse, and children (up to Rs 25,000, or Rs 50,000 for senior citizens) is separate from and can be claimed alongside the deduction for parents’ premiums (also up to Rs 25,000, or Rs 50,000 if the parents are senior citizens).

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This page is for general information only and is not a substitute for advice from a qualified advocate. Always verify against the current official bare act.