Section 80D
The tax deduction for health insurance premiums, now section 126 of the Income-tax Act, 2025. Old regime only.
Section 80D, now section 126 of the Income-tax Act, 2025, lets you deduct health insurance premiums from your taxable income on the old regime, in two buckets: your own family, and your parents. Read the limits and a worked example in health insurance tax benefit: the 80D deduction.
Questions people ask
What is section 80D?
It is the income tax deduction for health insurance premiums you pay for yourself, your family and your parents. Under the Income-tax Act, 2025, in force from 1 April 2026, it is section 126. It is available only on the old tax regime.
What is the maximum 80D deduction?
1 lakh rupees a year: up to 50,000 rupees for yourself and your family if you or your spouse is a senior citizen, plus up to 50,000 rupees for senior parents. Below 60, each limit is 25,000 rupees.
Does 80D apply on the new tax regime?
No. The health insurance deduction is available only if you file under the old regime.
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