The age-based limits
| Whom the policy covers | Ages below 60 | Ages 60 or above |
|---|---|---|
| Self | ₹25,000 | ₹50,000 |
| Spouse | ₹25,000 | ₹50,000 |
| Dependent children | ₹25,000 | ₹50,000 |
| Parents | ₹25,000 | ₹50,000 |
The self and family share one cap of ₹25,000 (₹50,000 at 60+). The parents’ cap is separate, which is the only way two 80D limits stack in a year. A preventive health check-up of up to ₹5,000 counts inside the cap rather than on top of it.
Worth ₹7,800 of tax: the self cap of ₹25,000 at the 30% slab band, cess included — the parents’ ₹25,000 is worth another ₹7,800, and the calculator shows the marginal effect as a running total.
Mode, mode of claim, mode of proof
- Premiums paid in a mode other than cash; preventive check-ups can be cash.
- The policy can be with your employer’s group scheme too — the certificate decides the claim, not the policy document holder.
- The deduction total is capped at gross total income like all Chapter VI-A deductions.
Frequently asked questions
What is the maximum section 80D deduction?
₹25,000 for self, spouse and children, raised to ₹50,000 when the taxpayer is 60 or older; ₹25,000 for parents, raised to ₹50,000 when the parent is 60 or older. Both caps can apply in one year, so ₹75,000 to ₹1,00,000 in total depending on ages.
Does the new regime still allow section 80D?
No. Health-insurance premiums are an old-regime deduction, which the calculator reflects — the deduction rows exist only in the old-regime waterfall.
Are medical bills deductible under section 80D?
Only a preventive health check-up of up to ₹5,000 inside the same cap. Regular consultation, tests or hospital bills are not the section's base; premiums for the insurance itself are.
Can I claim my in-laws' insurance?
Not under section 80D. The section's base is health insurance for the taxpayer, spouse, dependent children and parents. Premium for siblings or in-laws does not qualify.
Is the deduction available in cash payment?
No. Premium must be paid in a mode other than cash — cheque, card or net banking are fine; preventive check-ups are allowed even in cash.