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Section 80D - Health Insurance Tax Deductions

If you are looking for ways to save taxes while also protecting your family, health insurance is a popular avenue. As healthcare prices fluctuate with the changing economy, there is an increasing need to buy a health insurance plan.

Additionally, it is one of the best tax-saving instruments available on the market today, as you can avail of tax deductions for health insurance under 80D.

But before you buy health insurance, understand the nuances of Section 80D of the Income Tax Act of 1961 and avail maximum tax benefit from your health insurance plan.

What is Cashless Everywhere Facility?

What is
Section 80D?

The Government of India introduced the health insurance tax benefit 80d under the Income Tax Act to encourage Indians to buy health insurance plans and secure their and their families’ future. Under Section 80 (D) of the Income Tax Act 1961, the premium paid by individuals or HUF in a financial year towards the health insurance plan is tax deductible.

These tax deductions are highly significant when making a personal financial plan and tax planning. According to this section, you can claim up to ₹25,000 on health insurance premiums in a financial year and up to ₹50,000 for premiums of senior citizens’ health insurance.

What Deductions Are
Allowed Under Section 80D?

Under Section 80D, deductions for the following payments are eligible for health insurance tax benefit under 80D:

  • Money is spent on health insurance premiums for self and family.
  • Medical expenses incurred for the healthcare of parents above 60 years of age who do not have a medical insurance policy under 80D.
  • Expenses incurred for preventive health check-ups.
  • Premiums paid for any government health insurance scheme.

Deductions
under Section 80D

The 80D tax benefits are different for money spent on premiums for self, spouse, children and parents. Here is a table explaining the maximum deductions you can avail in different scenarios:

Covered Individuals Tax Deductions u/s 80D
For Self, Family and Children For Parents Preventive Health Check-up Maximum Deduction
Self, Spouse and Children (Below 60 years) ₹25,000 - ₹5,000 ₹25,000
Self & Family + Parents (Below 60 years) ₹25,000 ₹25,000 ₹5,000 ₹50,000
Self & Family (Below 60 years) + Parents (Above 60 Years) ₹25,000 ₹50,000 ₹5,000 ₹75,000
Self & Family + Parents (Above 60 years) ₹50,000 ₹50,000 ₹5,000 ₹1,00,000
HUF Individuals (Below 60 years) ₹25,000 ₹25,000 ₹5,000 ₹25,000
HUF Individuals (Above 60 years) ₹50,000 ₹50,000 ₹5,000 ₹50,000

To claim maximum 80D tax benefits, you can use a health insurance premium calculator to determine the amount you need to pay and understand its corresponding tax benefits.

What are Preventive Health Check-ups
Under Section 80D?

Preventive health check-ups are conducted as a part of regular health check-ups to identify the onset of any critical illness well in advance to minimise its risk. To encourage people to conduct these check-ups regularly, the government of India has offered tax deductions of up to ₹5,000 for expenses incurred during the check-ups.

Individuals can claim these benefits for payment made towards preventive health check-ups for themselves, their spouse, their parents or their children. However, the deductions for preventive health check-ups are clubbed with the overall maximum 80D tax benefits for health insurance plans of ₹25,000 for individuals below 60 and ₹50,000 for senior citizens.

Eligibility for Section
80D Tax Benefit

  • Indian citizens or individuals
  • Those belonging to Hindu Undivided Families (HUFs)
  • NRIs who pay tax in India

Any entity or organisation other than those mentioned above, such as a firm or a company, cannot claim health insurance tax benefits under 80D.

Benefits of
Section 80D

Tax Benefits

The most important benefit is the health insurance tax benefit under Section 80D of the Income Tax Act of 1961. This allows any eligible individual to claim tax deductions over their or their family members’ health insurance premiums. The maximum limit for individuals for this is ₹25,000, and for senior citizens, it is ₹50,000.

Deductions for Parents

You are eligible to claim extra tax benefits for your parents if they are older than 60 years of age. You can claim them irrespective of their age.

Deductions for Preventive Health Check-Up

To promote timely health check-ups for various illnesses and better health, the government of India has also included a cover for expenses incurred due to preventive check-ups. The maximum limit to this is ₹5,000.

Deduction for Critical Illness

If you pay premiums to include critical illnesses in your health insurance policy, you can claim premium deductions for this inclusion (subject to the aforementioned restrictions).

Pre-existing Disease Cover

If you are paying premiums for pre-existing disease cover, you can also claim tax deductions under Section 80D of the Income Tax Act.

Section 80D Deductions for
Multi-year Health Insurance Plans

Some insurance companies offer impressive discounts when you purchase multi-year policies. In this scenario, you are required to pay your premium as a lump-sum amount for a longer tenure (2, 3 or 5 years).

Other than long-term discounts, investing in multi-year policies will also help you avail of proportionate income tax deductions under Section 80D.

Similar to annual health insurance policies, multi-year health insurance policies are also subject to a maximum limit of ₹25,000 for policyholders and their families and up to ₹50,000 for dependent senior citizens.

Section 80D Deductions for
Healthcare Expenses of Senior Citizens

According to Section 80D, medical expenses incurred for the treatment of a dependent senior citizen are eligible for tax deductions if the senior citizen is not already covered under health insurance. If they have a medical insurance plan, you can not claim tax benefits.

For example; Suppose Meera has paid ₹60,000 towards the treatment of her 70-year-old parents, who do not have a health insurance plan. In this case, Meera can claim a deduction of ₹50,000 under Section 80D. In this way, she reduces her tax liability from ₹60,000 to just ₹10,000.

Section 80DDB Deductions for
Treatment of Specified Illnesses

According to Section 80DDB of the Income Tax Act, you can claim tax deductions up to ₹40,000 on medical expenses incurred on treatment of a specified illness, such as critical cancer, AIDS, dementia, chronic renal failure, etc.

You can claim these benefits for yourself, your spouse, dependent children and parents. For senior citizens, the maximum tax deduction claim limit under Section 80DDB is increased to ₹1,00,000 per year.

However, you need to submit all the relevant documents, including your policy papers, medical diagnosis, hospital discharge bills and so on.

Section 80DD Deduction:
Treatment of Dependent with Specified Disability

Under Section 80DD of the Indian Income Tax Act, you can claim deductions up to ₹75,000 per year on healthcare expenses incurred due to the treatment of a dependent family member with a disability.

In the event of severe disability (80% or more), tax deductions up to ₹1,25,000 are allowed per year.

Note that dependents for this benefit can be yourself, your spouse, children, siblings or parents.

Exclusions
Under Section 80D

To be eligible for tax deductions under Section 80D, you must meet the criteria mentioned under the Income Tax Act. You can not claim 80D tax benefits in the following scenarios:

  • You have not paid the premiums within the applicable fiscal year.
  • You have paid your premiums in cash.
  • You have paid premiums for family members who are not dependent on you (for example, working children or parents).
  • Your employer pays your group health insurance premiums.

How to Claim Deduction
Under Section 80D?

Buy Health Insurance

To become eligible for tax deductions under Section 80D, you need to purchase a health insurance plan. From individual health insurance to family floater insurance and others, there are multiple types of plans you can choose from.

Gather Proof of Coverage

After purchasing your health insurance, carefully save your policy papers and premium payment receipts. These will be used as proof of coverage.

Claim Tax Deductions

At the time of filing your tax returns, claim the deductions applicable to your health insurance premiums.

Submit ITR

Finally, submit your income tax return along with the relevant documents and ITR form. You can do so online or offline by visiting the income tax office.

Eligible Mode of
Payments Under Section 80D

To claim mediclaim tax benefits under Section 80D, follow these payment guidelines:

Payment Categories Eligible Mode of Payment
Health Insurance Premiums All modes, including Net banking, debit card, cheque, and UPI, except cash.
Preventive Health Check-Up All modes of payment, including cash.
Medical Expenditure All modes of payment, except cash.

Type of Health Insurance Plans Eligible for
Section 80D Tax Benefits

Type of Health Insurance Deductions Available Under Section 80D
Individual Health Insurance It covers the health expenses of a single individual and allows tax deductions of up to ₹25 thousand.
Family Floater Health Insurance It covers the medical expenses of your family (self, children, spouse and parents). With this plan, you can claim tax deductions up to ₹1,00,000.
Senior Citizen Health Insurance It offers medical coverage for senior citizens. Depending on their age and health condition, seniors can claim up to ₹1,00,000.
Group Health Insurance Plans Group health insurance plans are only eligible for tax deductions under Section 80D if the policyholder pays the premiums. It means, if your employer pays the premiums, you are not eligible to claim deductions.

Section 80D Vs
Section 80C

Many taxpayers get confused between tax deductions under Section 80C and 80D. If you are among those, here is a detailed comparison between Section 80C and Section 80D of the Indian Income Tax Act:

Key Aspects Section 80D Section 80C
Meaning It offers tax deductions on health insurance premiums paid for yourself, your spouse, dependent children and dependent parents. It also offers deductions on medical expenses incurred in preventative health check-ups. It offers tax deductions on your tax-saving investments such as PPF, ULIP, EPF, ELSS and life insurance premiums.
Purpose It encourages health insurance and preventative medical care. It promotes long-term investments and savings.
Scope of Tax Benefits Offers lower tax benefits than Section 80C. Offers higher tax benefits than Section 80D.
Maximum Tax Deductions Up to ₹1,00,000 Up to ₹1,50,000
Eligible Expenses Health insurance premiums and expenses incurred in preventative health check-ups for self, family and dependent parents. Investments made towards instruments such as PPF, EPF, NSC, ELSS, etc.
Impact on Taxable Income Lowers taxable income in terms of claimed deductions. Lowers taxable income in terms of the amount invested up to a specified limit.

Health Insurance Considerations for
Maximum 80D Tax Benefits

Purchase Early

If you want to maximise your tax savings, then consider purchasing your health insurance plans early. At the beginning of a fiscal year, start by assessing your coverage needs and investing in the right plan accordingly. An early purchase will help you enjoy comprehensive health coverage throughout the year and claim the maximum deductions you are eligible for.

Timely Renewals

If you already have a health insurance plan, make sure to renew it on time for continuous coverage. It is important to understand that your policy will lapse if not renewed within the given timeframe. A lapsed policy does not offer financial coverage or tax benefits.

Consider Family Coverage

If you are a family owner, consider investing in family floater health insurance instead of an individual insurance policy for yourself. However, if you have parents who are senior citizens, consider buying separate senior citizen health insurance for them. Insurance premiums for senior citizen health policies are higher and can increase the deductible tax amount under section 80D.

Increase Your Limits

It is very important to understand the available tax deduction limits under section 80D. As discussed, you can claim up to ₹25,000 for health insurance premiums for yourself and your family and an additional ₹50,000 for health insurance paid for senior citizens.

If your existing insurance plans fail to meet this limit, consider purchasing useful riders and add-ons like critical illness insurance, maternity and childbirth cover, etc.

Select Multi-year Policies

Your health insurance provider may ask you to pay lump-sum premiums for multiple years at once. If you are expecting an increased income tax rate, then investing in a multi-year policy will help you lower your tax liability by locking your investment with a low tax rate.

Review and Adjust Coverage Annually

Your health insurance needs can change over time based on your family size, health situations, and tax regulations. Hence, make sure to review and adjust your coverage every year.

Key Points to
Remember

  • You can avail yourself of the tax benefits under this section only for the premium paid for health insurance for yourself, your family, and your parents.
  • The health insurance tax benefit 80D limit is different for you and your family and for senior citizens above 60 years of age.
  • Premium payments made through cash are not eligible for tax deductions.
  • You can also claim deductions for medical expenses and expenses for preventive medical check-ups up to the maximum limit. However, these deductions are included in the overall limit.
  • HUFs are also eligible for this tax deduction benefit.
  • Full payment of health insurance premiums is eligible for tax benefits.
  • Premiums paid on behalf of siblings, extended family or friends, and working children are not eligible for tax deductions.

Conclusion

Understanding the provisions and benefits of Section 80D of the Income Tax is crucial for availing maximum tax benefits. By claiming these deductions, you can significantly reduce your taxable income and secure financial protection for you and your family at the same time.

Furthermore, you are also eligible for tax deductions for adding inclusions like critical health insurance. This means you can add the necessary coverage to secure your family’s financial future.

Beyond tax benefits, ensure overall protection by choosing a health insurance plan with adequate coverage. Reliance General Insurance offers features like AYUSH benefits, cashless treatment, cover for pre- and post-hospitalisation expenses, and 24X7 emergency assistance.

With Reliance General Insurance’s health insurance plans, which provide all-round protection and a health insurance tax benefit under 80D, you can better prepare for unforeseen medical emergencies.

Frequently Asked Questions

  • Yes, the benefits under Section 80D are in addition to the benefits under Section 80C of the IT Act. So, you can claim both of them at the same time.

  • Yes, you can claim deductions for all your health insurance premiums. However, your yearly deduction limit will remain the same, which is ₹25,000 for individuals and ₹50,000 for senior citizens.

  • For salaried employees, you claim your benefits by submitting the necessary documents, such as policy documents and medical bills, to your employer. Additionally, you can claim these benefits while filing an ITR.

  • Yes. As per the latest provision of Union Budget 2018, if you have made a lump sum payment for a medical insurance policy that is valid for multiple years, you can claim tax deductions equivalent to a specified fraction of the total amount.

  • Yes. You can claim tax deductions on more than one health insurance plan. However, you must meet the eligibility criteria in order to receive tax benefits.

  • No. You can not claim tax benefits on your group health insurance plans.

  • Yes. You can claim the medical bills of senior citizens if they are not already covered under health insurance.

  • Yes. Under the Income Tax Act, you can claim tax benefits under both section 80D and 80DD.

  • No. You can not claim tax deductions under Section 80D if your premiums are paid in cash.

  • Yes. You can claim Section 80D tax deductions on premiums paid towards a global health insurance policy. However, you are eligible for such tax benefits only if your insurance provider is registered with the Insurance Regulatory and Development Authority (IRDAI) of India.

Disclaimer:
T&C Apply. Tax benefits are subject to conditions under Section 80D of the Act and amendments thereof. The tax laws are subject to amendments/changes from time to time. Please consult your tax advisor for details.

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