Deductions u/s 80D

27 Oct 2022

What is total amount of deduction that can be claimed u/s 80D? IS Mediclaim included under 80D? What about Medical Expenses? Can I claim Medical Expenses of parents having Mediclaim policy?

Is it 25,000 or 50,000 or 75,000 or 1,00,000?

Well, lets try to simplify things for you Buddy. Will attempt to make this article direct and just data that will really help you in filing return.

Beneath you can perceive how areas of Section 80D is separated and this picture will really tackle many questions with respect to this section and its bifurcations

Let’s tackle every possible scenario that can occurs keeping in mind some points with thee deduction limits:

1.     Individual below 60 years (Health insurance) = up to Rs.25,000 (inclusive of Rs.5,000 as Preventive Heath Check-up)

2.     Individuals above 60 years (Health Insurance) = up to Rs.50,000 (inclusive of Rs.5,000 as Preventive Health Check-up)


3.     Parents below 60 years (Health Insurance) = up to Rs. 25,000 (inclusive of Rs.5,000 as Preventive Heath Check-up)

4.     Parents above 60 years (Health Insurance) = up to Rs.50,000 (inclusive of Rs.5,000 as Preventive Health Check-up)

5.     Individuals above 60 years (Medical Expenditure) = up to Rs.50,000

6.     Parents above 60 years (Medical Expenditure) = up to Rs.50,000

In the above example,

Therefore, the Total Deduction allowed in this case is Rs.50,000.

In the above example,

What is Preventive Health Check-up?

The public authority presented preventive wellbeing deduction in Assessment Year 2013-14 to support residents from being more proactive towards wellbeing. The possibility of preventive wellbeing check-ups is to distinguish any sickness and alleviate risk factors at a beginning phase through regular wellbeing tests.

·      Remember this deduction is only up to limit of Rs.5,000.

·      It is covered under the overall limit of Rs.25,000 or Rs.50,000 – Health Insurance (as the case may be)

What is Medical Expenditure?

The clinical costs brought about for senior residents (self, spouse, dependent child, guardians) not covered under any clinical protection.

·      Should not have any Mediclaim policy

·      All expenses incurred should be paid via banking channel only (no cash)

·      Proper bill should be maintained.

Hope the above examples will be useful while filing returns.

Lest answers some of the queries via Questionnaires:

Q1. Can I claim Mediclaim deduction of my dependent children?


Q2. I have paid single lumpsum premium for 3 years, can I claim in different financial years?

A2.  YES, just divide it in equal years.

Q3. Can HUF claim this deduction?

A3.  YES, Members of HUF can take this deduction. (Below 60 years = up to 25,000 & Above 60 years = up to 50,000)

Q4. Can Non-Resident claim this deduction?

A4. YES, but the higher furthest reaches of deduction that anyone could hope to find to senior residents isn't accessible in the event of non-resident senior residents.

Q5. Is it up & above 80C deduction of Rs.1,50,000?


Q6. How to identity whether my policy gives deduction under section 80C or 80D?

A6. It will be mentioned in you Policy Document.

Q7. When deduction under Section 80D cannot be claimed?

A7.    1. If instalment for health care coverage charge is finished with cash.

          2. If instalment is made for the benefit of working kids, siblings, grandparents or some other family member

          3. Group health care coverage charge made by the organization in the interest of the representative

Q8. Can I claim deduction of my family members in my return?

A8. YES (Self, Spouse, Dependent children, Parents)

Q9. Can I claim deduction of policy premium paid by my employer?

A9. NO

Q10. Can I claim the Top-Up done my me individually on the Mediclaim policy provided by my employer?

A10. YES

Siddharth Sachan