What Medical Expenses Are Covered Under Section 80D?

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Section 80D of the Income Tax Act offers valuable tax relief on health-related spending. It allows you to claim a deduction on health insurance premiums paid for yourself and your family members. If you file under the old tax regime, understanding what qualifies can help you lower your taxable income while staying prepared for medical costs.


Eligible expenses under Section 80D


The following payments qualify for deductions under this section:



  • Health insurance premiums for yourself, your spouse, children, or parents (payments in cash do not qualify)

  • Preventive health check-ups, up to ₹5,000 per year

  • Medical expenses for uninsured senior citizens (aged 60 or above), up to ₹50,000

  • Contributions to the Central Government Health Scheme or other notified government health schemes


For preventive health check-ups, payments in cash are allowed, unlike insurance premiums which must be paid digitally or by cheque.


Deduction limits at a glance






























Category



Maximum deduction



Self, spouse, and children (below 60 years)



₹25,000



Self or family (senior citizens)



₹50,000



Parents (below 60 years)



₹25,000



Parents (senior citizens or uninsured)



₹50,000



Maximum combined (if both you and parents are senior citizens)



₹1,00,000



The ₹5,000 preventive check-up deduction is included within these overall limits, not added on top.


Important conditions to remember


Section 80D deductions are only available under the old tax regime. If you choose the new regime, you cannot claim this benefit.


Premiums paid in cash do not qualify for deductions; you must pay through digital modes or cheque. Group health insurance premiums paid entirely by your employer also do not count. This deduction is separate from Section 80C, meaning you can claim ₹1.5 lakh under 80C and still claim 80D benefits on top of that.


Section 80D rewards you for protecting your family's health while reducing your tax burden. Keep your premium receipts and check-up bills handy when filing your return, and make sure you are filing under the old tax regime to claim these benefits.