Relief for everyday healthcare costs
As we age, medical bills climb while comprehensive insurance gets harder to buy. The Old Regime helps through Section 80D: a senior citizen without any health policy can claim their routine medical spending.
The lifeline number
An uninsured senior citizen (60+) can claim up to ₹50,000 a year for medical expenditure under Section 80D (Source: Section 80D, Income Tax Act).
| Senior's status | Claimable | Cap |
|---|---|---|
| Has mediclaim | Premium paid | ₹50,000 |
| No mediclaim | Routine medical bills | ₹50,000 |
This can be claimed by the senior (if they file their own ITR) or by an adult child who actually pays the bills.
What bills qualify
Unlike 80DDB, no critical illness is needed. General care counts:
- Routine doctor consultations
- Medicines and pharmacy bills
- Blood tests, X-rays, diagnostics
- Hearing aids, pacemakers, wheelchairs
- Hospitalisation costs
The strict no-cash rule
Payment must leave a digital footprint — cheque, debit/credit card, or UPI. Cash is disallowed. Pay the local pharmacy in cash and you cannot claim it.
Keep your records
You do not attach bills to the ITR, but preserve them. In scrutiny, the officer will ask for invoices and matching bank statements.
What you should do
- Confirm the senior holds no health policy before using this provision.
- Route every medical payment through a bank for proof.
- Enter the total in the "medical expenditure" box, not the "premium" box.
Common mistake
Putting medical bills in the insurance-premium box. The 80D schedule keeps premium and medical expenditure separate; the wrong box can mismatch your claim.
How LastMinute ITR helps
LastMinute ITR puts the right amount in the right 80D box within your deductions and checks the old regime is better for the senior. You file and e-verify on incometax.gov.in.