Exemption for medical treatment of parent

No. U/s. 80D IT act, you are not eligible for the deduction of any additional expenditure on healthcare for your parent/s, because of their health insurance.

The deduction available for medical expenses on a parent depends on which section applies to their situation.

Section 80D: Covers health insurance premiums paid for parents. Limit is Rs 25,000 if parents are below 60, or Rs 50,000 if they are senior citizens (60 or above). Within this limit, a preventive health check-up deduction of Rs 5,000 is available even if no insurance policy exists.

Section 80DDB: Covers actual expenditure on medical treatment of specified diseases for a dependent parent. The diseases covered include cancer, kidney failure, neurological conditions (dementia, motor neurone disease, Parkinson), haematological disorders, AIDS. Limit is Rs 40,000, or Rs 1,00,000 if the parent is a senior citizen. A Form DD (certificate from a specialist registered with any government hospital) is required.

Section 80DD: Covers maintenance and medical treatment costs of a disabled dependent (parent included if dependent on you). Flat deduction of Rs 75,000, or Rs 1,25,000 for severe disability. A disability certificate is required.

If the parent does not fall under a specified disease (80DDB) or disability category (80DD), general out-of-pocket medical bills are not deductible under any section. The preventive health check-up within 80D is the only option in that case.

For the full list of benefits available including 80D, 80DDB, 80TTB interest deduction, and Section 197A TDS exemption, this [senior citizen income tax benefits guide for AY 2026-27](https://taxgarden.in/blog/senior-citizen-income-tax-benefits-india-ay-2026-27) has everything in one place.