Deduction
Section 80D Deduction — Health Insurance Premium
Section 80D provides deductions for health insurance premiums: up to Rs 25,000 for self/family, additional Rs 25,000 for parents (Rs 50,000 if parents are senior citizens).
Response Deadline
N/A — claimed in return
Extension
Not available
New IT Act
Section 80D
What Does This Notice Mean?
You can claim deductions for health insurance premiums paid for yourself, spouse, children, and parents. Preventive health check-up (up to Rs 5,000) is also covered within the overall limit.
Common Triggers
- Health insurance premium claims not matching insurer data
- Over-claiming beyond prescribed limits
- Claiming for ineligible family members
How to Respond
- 1Keep insurance premium receipts and policy documents
- 2Ensure premiums are paid by non-cash mode (cash payments only for preventive check-up up to Rs 5,000)
- 3Verify the correct limits: Rs 25,000 (self) + Rs 25,000/50,000 (parents)
Consequences of Non-Compliance
Disallowed claims result in additional tax demand with interest.
Frequently Asked Questions
What is the maximum deduction under Section 80D?
Rs 25,000 for self/family + Rs 25,000 for parents (or Rs 50,000 if parents are senior citizens). Total maximum: Rs 75,000 if both taxpayer and parents are senior citizens.
Related Sections
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Disclaimer: This content is for informational purposes only and does not constitute legal or tax advice. Always consult a qualified Chartered Accountant or tax professional for advice specific to your situation. AI-generated content should be reviewed by a professional before use.