Calculate section 80D in two baskets: self/spouse/dependent children and parents.
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 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.
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.
See the broader Income-tax Act 2025 study guide hub for related rules and calculators on this topic.
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.
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