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    Star Health and Allied Insurance Co Ltd,
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    Section 80D of the Income Tax Act - Everything You Need to Know

    Health insurance is without a doubt beneficial. Health Insurance not only secures your savings during a medical emergency but also gives you peace of mind. When an unforeseen medical emergency arises, it will allow you to get the required medical treatment without having to pay for it out of your pocket or savings.
    One of the major advantages of health insurance is the tax benefit. Individuals who buy health insurance policies can avail of tax benefits under Sec.80D of the Income tax act.

    What should you know about Section 80D of the Income Tax Act?

    Section 80D of the Income Tax Act allows any individual or Hindu Undivided Family (HUF) to claim a deduction on health insurance premiums paid from their total income chargeable to tax. This deduction is also available for top-up plans and critical illness plans.
    Apart from availing deduction on purchasing a health insurance plan for yourself, you can also avail of deductions on purchasing a health insurance plan for your spouse, dependent children or parents.

    Who is eligible for deduction under Section 80D?

    Individuals (including Non-Resident Indians) and any member of HUFs are the only taxpayer categories eligible for deduction on the health insurance premium and medical expenditures for a senior citizen person.
    A business enterprise or a firm cannot claim a deduction under this clause.

    What are the deductions eligible under Section 80D?

    Individuals or HUFs can claim deductions under Section 80D for the following payments:
    • A health insurance premium paid for self, spouse, dependent children or parents in any mode other than cash
    • Money spent on preventive health check-up upto a maximum of Rs.5,000
    • Medical expenses incurred to treat a Resident senior citizen person (aged 60 years or above) who does not have any health insurance plans
    • Payment made by individual, spouse and dependent children to the Central Government health scheme or any other scheme as notified by the government other than by cash mode

    What is Preventive Health Checkup?

    In 2013-14, the government implemented a preventive health checkup deduction to encourage citizens to be more health-conscious. The goal of preventive health checkups is to detect any illness and minimize risk factors as early as possible via regular health checkups.
    You can avail of a maximum deduction of Rs.5,000 for the amount paid towards preventive health checkups under Section 80D. This deduction will be applicable only if your deductions are within the health insurance deduction limits.
    You can make payments for preventive health check-ups in cash and still avail of income tax deductions.
    Aggregate deduction for preventive health checkups of self, spouse, dependent children and parents cannot exceed Rs.5,000.

    Overview of deductions available under Section 80D

    The table below depicts the amount of deduction currently available to an individual taxpayer under different scenarios:
    ScenarioDeduction for Health Insurance Premium Under Section 80DDeduction for Central Government Health Scheme (only for self, spouse and dependent children)Deduction for Preventive Health Checkup Under Section 80DMaximum Deductions Under Section 80D
    Self, spouse and dependent children₹25,000₹25,000₹5,000₹25,000
    Self, spouse and dependent children + parents (aged below 60 years)₹25,000 + ₹25,000 = ₹50,000₹25,000 + 0 = ₹25,000₹5,000₹50,000
    Self, spouse and dependent children + Resident parents (aged 60 years or above)₹25,000 + ₹50,000 = ₹75,000₹25,000 + 0 = ₹25,000₹5,000₹75,000
    Self, spouse, dependent children (any person aged 60 or above and Resident) + Resident parents (aged 60 years or above)₹50,000 + ₹50,000 = ₹1,00,000₹50,000 + 0 = ₹50,000₹5,000₹1,00,000
    Members of Hindu Undivided Family (HUF)₹25,000NILNIL₹25,000
    Members of Hindu Undivided Family (HUF) (aged 60 years or above and Resident)₹50,000NILNIL₹50,000

    What is the mode of payment to avail deductions under Section 80D?

    The deduction under Section 80D is available only where the premium has been paid by any mode other than cash. In other words, the tax deduction is not available if the premium has been paid in cash. The premium can be paid either through cheque, draft, debit or credit cards or online channels.
    However, the payment for preventive health check-ups can be made in cash.

    What are the Exclusions under Section 80?

    • To qualify for health insurance tax deduction benefits, the premium paid must meet the requirements outlined in Section 80D. However, the health insurance tax deduction under Section 80D is not applicable in the following scenarios:
    • The premium amount is not paid within the fiscal year
    • The premium amount is paid in cash
    • The payment is paid on behalf of working children, siblings, grandparents or other relatives
    • The company pays the employee's group health insurance premium


    What are the documents required to avail of tax benefits under Section 80D?

    The income tax department does not require the submission of any documents/receipts to claim the deduction while filing Income Tax Return (ITR).

    However, it is advisable to keep payment/receipt of premium payment in your tax file.
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