Section 80D Calculator for AY 2026-27
Calculate section 80D in two baskets: self/spouse/dependent children and parents.
Each basket is generally capped at ₹25,000, increasing to ₹50,000 where the relevant insured person is a senior citizen; preventive check-up is within the overall cap and limited to ₹5,000 in aggregate.
For related guidance and tools, visit the Income Tax and Salary Hub.
Legal or Computational Framework
For AY 2026–27, section 80D is an old-regime deduction. Premium must generally be paid by a mode other than cash; preventive health check-up may be paid in cash. Within the ₹50,000 senior-citizen basket, medical expenditure may qualify where no amount is paid for health insurance for that senior citizen. The claim belongs to the person who makes the eligible payment from taxable income.
Use the Health Insurance Deduction Calculator — Section 80D to apply these points to your figures.
Worked Example
If the senior-parent premium were ₹50,000 and check-up ₹4,000, the basket would still be capped at ₹50,000. The check-up does not increase it to ₹54,000. If two siblings split the parent premium, each should claim only the amount actually paid, within their own eligible basket.
For the connected rule or filing step, see Health Insurance and Medical Deduction: 80D Evidence Checklist.
What Generic Pages Miss
- Adding ₹5,000 over and above the basket cap.
- Claiming cash-paid insurance premium.
- Claiming a sibling’s payment.
- Taking medical expenditure for an insured senior citizen without checking conditions.
- Assuming all children qualify regardless of dependency.
Practical Documentation Checklist
- Policy schedule
- Premium receipt and bank proof
- Age proof for senior citizens
- Preventive check-up invoices
- Medical bills for uninsured senior citizen
- Insurer name and policy number required in ITR
- Allocation where family members share payment
See the broader Income-tax Act 2025 study guide hub for related rules and calculators on this topic.
Finin2min Summary
In practice: the two baskets are tested completely independently - a payment made for the self/spouse/children basket can never spill over to raise the parents’ cap, and vice versa. Check each basket’s own senior-citizen status separately: a taxpayer under 60 with senior-citizen parents can still claim up to ₹50,000 for the parents while being capped at ₹25,000 for their own basket.
Frequently Asked Questions
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
When you are ready for the next step, see Section 80D: Health Insurance Premium Deduction Limits & Rules.
- Primary category
- Income Tax
- Official starting point
- www.incometax.gov.in
See “Official References” above for the e-Filing Portal, Section 80D and Individual/HUF-benefits references used in this article.