How to Fill Schedule 80D in Your ITR: A Complete Guide for AY 2025-26
- Farheen Mukadam
- Aug 31
- 7 min read
A taxpayer looking to fill Schedule 80D in an Income Tax Return (ITR) should know it's not always mandatory. This schedule is the specific form needed to claim valuable tax deductions on health insurance premiums and medical costs for the Assessment Year 2025-26. A taxpayer must understand who needs to complete it, the step-by-step process, and how to maximize savings under the old tax regime. Filling Schedule 80D correctly can lead to a deduction of up to ₹1,00,000.
Table of Contents
Do You Need to Fill Schedule 80D?
Understanding if Schedule 80D is required to be filled is a taxpayer's initial step. Filing this schedule is optional; it is only necessary if a person wishes to claim a deduction under Section 80D for health-related expenses. If a taxpayer does not intend to claim this specific deduction, this part of the ITR can be ignored. Importantly, this deduction is exclusively available to taxpayers who select the Old Tax Regime. Those who opt for the New Tax Regime cannot claim this benefit. For those looking to lower their taxable income through health insurance premiums, choosing the Old Tax Regime is essential.
Who is Eligible to Claim Deductions Under Section 80D?
The Section 80D eligibility rules outline who can claim these deductions. The Income Tax Act allows specific individuals and groups to benefit from this provision. A taxpayer can claim the 80D deduction for policies that cover different family members.
Individuals: A person can claim a deduction for a health insurance policy that covers themself, their spouse, and their dependent children.
Individuals for Parents: A separate deduction is available for a policy that covers a taxpayer's parents, and it doesn't matter if the parents are dependent or not.
Hindu Undivided Family (HUF): A HUF can claim a deduction for a health insurance policy taken for any of its members.
Your Pre-Filing Checklist: Documents Required for Schedule 80D
Before a taxpayer begins to fill out the form, gathering the right documents for Schedule 80D makes the process smoother. Having the necessary proof for 80D claims is crucial, even though these documents are not uploaded with the return. A taxpayer must keep these records safely in case the Income Tax Department asks to see them later.
✔️ Health insurance premium payment receipts: These are the primary proof of payment.
✔️ Policy documents: These papers show who is insured under the policy.
✔️ Proof of medical expenses for senior citizens: If claiming for medical costs for uninsured senior citizens, all bills and receipts are necessary.
✔️ Receipts for preventive health check-ups: Keep receipts for any health check-ups claimed.
Decoding the Deduction Limits under Section 80D (AY 2025-26)
To properly claim the deduction, a taxpayer must know the Section 80D deduction limit. These limits vary based on the age of the individuals covered by the health policy. The table below provides a clear breakdown for the Assessment Year 2025-26. The 80D limit for parents has a separate calculation, enhancing the total potential savings. Also, there is a sub-limit for preventive health check-ups that is included within the overall amount.
Scenario | Person Covered | Age | Maximum Deduction (₹) | Total Deduction (₹) |
Case 1 | Self, Spouse & Dependent Children | Below 60 years | 25,000 | 25,000 |
Case 2 | Self, Spouse & Dependent Children | Below 60 years | 25,000 | 50,000 |
| Parents | Below 60 years | 25,000 |
|
Case 3 | Self, Spouse & Dependent Children | Below 60 years | 25,000 | 75,000 |
| Parents | 60 years or older | 50,000 |
|
Case 4 | Self, Spouse & Dependent Children | 60 years or older | 50,000 | 1,00,000 |
| Parents | 60 years or older | 50,000 |
|
A preventive health check-up limit of up to ₹5,000 can be claimed. This amount is not an additional deduction but is included within the overall limits mentioned above. For senior citizens aged 60 or above who do not have any health insurance, medical expenses up to ₹50,000 can be claimed as a deduction.
How to Fill Schedule 80D in the ITR Portal: Step-by-Step
Learning how to fill Schedule 80D in the ITR is a direct process on the government's tax portal. A taxpayer can fill Schedule 80D online by following these structured steps. If a taxpayer needs assistance, they can seek help with their income tax filing to ensure accuracy.
Login to the Income Tax e-Filing Portal: A taxpayer must visit the official Income Tax e-filing portal and log in using their PAN or Aadhaar number and password.
Navigate to File ITR: On the main dashboard, the path is 'e-File' > 'Income Tax Returns' > 'File Income Tax Return'.
Select Assessment Year and Filing Mode: The taxpayer should choose Assessment Year 2025-26 and the 'Online' mode of filing.
Confirm Your ITR Form: The portal often suggests the correct ITR form, such as ITR-1 or ITR-2. The taxpayer needs to confirm this and proceed.
Go to the Deductions Section: The taxpayer navigates through the form sections until they reach 'Total Deductions' or 'Schedule VI-A' and clicks on it.
Find and Select Schedule 80D: A list of various deductions will appear. The taxpayer must find and select the option for Section 80D, which is clearly labeled for medical insurance premiums.
Enter the Details: The portal now shows the fields for Schedule 80D. The taxpayer must provide information based on their specific situation, indicating if the claim is for self/family or parents and whether any of them are senior citizens.
Input the Amounts: The taxpayer carefully enters the premium amounts paid. If applicable, they also enter medical expenditures for senior citizens. The form automatically applies the correct deduction cap.
Save and Verify: After filling in the details, the taxpayer saves the information. The total deduction amount will then be updated in the main tax computation summary.
Common Mistakes to Avoid When Filing Schedule 80D
When filing, avoiding common mistakes in Schedule 80D is essential to prevent claim rejection. A taxpayer should be aware of these frequent 80D errors.
Mistake 1: Claiming in the New Tax Regime. A taxpayer must remember that the Section 80D deduction is only for those who choose the old tax regime.
Mistake 2: Paying Premium in Cash. Premium payments must be made through banking channels like net banking, UPI, or cheque. Cash payments are not eligible for a deduction, with the only exception being for preventive health check-ups.
Mistake 3: Exceeding the Deduction Limit. A taxpayer can only claim the actual amount paid or the statutory limit, whichever is lower. Claiming more than what is allowed is a common error.
Mistake 4: Claiming for Non-Dependent Children. The deduction for children is only available if they are dependent on the taxpayer.
Conclusion
A taxpayer can save tax with 80D by using it as a powerful tool under the old tax regime. Correctly filing Schedule 80D is vital. A taxpayer must always keep documents, carefully check eligibility and limits, and avoid common errors. Proper filing of the ITR ensures that all deserved deductions are claimed accurately.
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Frequently Asked Questions (FAQ)
What is the maximum deduction I can claim under Section 80D for AY 2025-26?
The maximum deduction can be up to ₹1,00,000. This is possible if both the taxpayer (and family) and their parents are senior citizens (age 60 or above).
Can I claim a deduction for health insurance for my brother or sister?
No, a deduction under Section 80D is not available for premiums paid for siblings.
Are parents required to be dependent to claim the 80D deduction?
No, parents are not required to be dependent. A taxpayer can claim a deduction for health insurance premiums paid for their parents regardless of dependency.
What if my medical expenses are more than the ₹50,000 limit for senior citizens?
A taxpayer can only claim a deduction up to the specified limit of ₹50,000 for medical expenses, even if the actual costs were higher.
Can I pay for a preventive health check-up in cash?
Yes, payment for a preventive health check-up is the only exception where a cash payment is allowed for deduction under Section 80D.
I am an NRI. Can I claim a deduction under Section 80D?
Yes, a Non-Resident Indian (NRI) can claim a deduction under Section 80D if they file taxes in India and pay premiums to an Indian insurer.
What is the difference between Section 80C and Section 80D?
Section 80C offers deductions for various investments and expenses like life insurance, PPF, and home loan principal. Section 80D is specifically for deductions on health insurance premiums and certain medical expenses.
Do I need to submit proof for 80D when filing my ITR?
No, a taxpayer does not need to upload or submit any proof when filing the ITR. However, they must keep the receipts and documents safe in case the tax department asks for them later.
How do I claim a deduction for a multi-year health policy?
For a multi-year policy where the premium is paid upfront, the deduction must be claimed on a proportionate basis for each year of the policy's term.
What if I am covered by a Central Government Health Scheme (CGHS)?
Contributions made to the CGHS are also eligible for deduction under Section 80D, up to the applicable limit.
Can a Hindu Undivided Family (HUF) claim a deduction for its members?
Yes, a HUF can claim a deduction for the health insurance premium paid for any of its members.
What details are needed for parents in Schedule 80D?
A taxpayer needs to provide the premium amount paid and indicate whether their parents are senior citizens to ensure the correct deduction limit is applied.
Does Section 80D apply to the New Tax Regime?
No, Section 80D deductions are not available to taxpayers who opt for the New Tax Regime.
What counts as 'medical expenditure' for senior citizens?
While not explicitly defined, it generally includes costs like consultation fees, medicines, and hospitalization expenses.
