What Section 80D covers
Section 80D lets you deduct health insurance premiums (and limited preventive check-up and senior medical costs) from taxable income — but only under the old regime.
This is not tax advice — confirm current limits for AY 2026-27 on incometax.gov.in.
The limits in plain numbers
| Who is insured | Maximum deduction |
|---|---|
| Self + spouse + children (all under 60) | ₹25,000 |
| Add parents (under 60) | + ₹25,000 |
| Add parents (senior, 60+) | + ₹50,000 |
Within these caps, preventive health check-ups are allowed up to ₹5,000. For senior citizens without a policy, certain medical expenditure can also qualify.
What you should do
- List premiums actually paid in the financial year — not the policy value
- Separate your family premium from parents' premium (different caps)
- Keep payment proof and the insurer certificate
- Remember 80D adds to your old-regime case — run old vs new regime before claiming
- Enter it in the deductions step in LastMinute ITR, then verify before the portal
Common mistake
Paying the parents' premium in cash. Cash premiums are not eligible under 80D (preventive check-ups are the narrow exception). Pay digitally so the deduction holds.
Another: claiming 80D in the new regime — it gives zero benefit and just wastes review time.
Related guides
Check your deductions with LastMinute — then file on incometax.gov.in.