Section 80D Health Insurance

Yes, if the policy issued in your name...

Section 80D allows deduction for health insurance premiums under the old tax regime only. Taxpayers who have opted for the new tax regime cannot claim this deduction.

For those filing under the old regime for AY 2026-27, the deduction limits are:

For self, spouse, and children:
- If none are senior citizens: up to Rs 25,000 per year
- If the taxpayer is a senior citizen (60 years or above): up to Rs 50,000 per year

For parents:
- If parents are not senior citizens: additional Rs 25,000
- If parents are senior citizens (60 years or above): additional Rs 50,000

Maximum combined deduction: Rs 1,00,000 (when both the assessee and parents are senior citizens).

Preventive health check-ups: Up to Rs 5,000 (included within the above limits, not over and above).

Key conditions:
- Premium must be paid by any mode other than cash (digital transfer, cheque, etc.)
- For senior citizens who do not have health insurance but incur medical expenses: the actual medical expenditure up to Rs 50,000 is allowed in lieu of premium

The deduction is available even if the premium is paid for parents not residing with you.

This [Section 80D health insurance deduction guide for AY 2026-27](https://taxgarden.in/blog/section-80d-health-insurance-deduction-ay-2026-27) has the limit table and eligibility conditions in detail.

Premium recovered from salary for a group mediclaim is the employee's own non-cash payment and qualifies under Sec 80D (old regime only) to the extent of the employee's share shown in Form 16, while the employer-paid portion is a tax-free benefit under the proviso to Sec 17(2) and cannot be claimed again.