Section 80D – Medical Insurance Tax Benefits

What is Section 80D?

Section 80D of the Income Tax Act allows individuals and HUFs to claim deductions for premiums paid towards health insurance for themselves, family, and parents. It also includes preventive health check-ups.

Who Can Claim?

Deduction Limits under Section 80D (FY 2025-26)

Maximum deduction available: ₹1,00,000 if both taxpayer and parents are senior citizens.

Payment Modes Accepted

You must make the payment through any mode other than cash to be eligible for the deduction. However, preventive health check-ups can be paid in cash and still qualify.