Section 80D Mediclaim Income Tax Deduction for Individual and Senior Citizen

Mediclaim Benefit section 80C

Mediclaim Benefit section 80C

Section 80D in Respect to Health Insurance Premiums

Deduction under Section 80D is available as per the provisions of the Income tax Act, 1961.

Que 1 ) How is eligible for medical Insurance Premium?

Individuals and Hindu Un-divided Family (HUF) only

Que 2 What  is Mode of Payment allowed for Medical Insurance Premium?

Ans : The Medical Insurance premium can be paid by any mode of payment other than cash.

Que 3) What is maxmium  Deduction available under section 80D of Income tax Act? –

Ans: For individuals less than 60 years of age, amount of health insurance premium paid or Rs. 15,000, whichever is lesser. ( From 01.04.2015, Limit for medical insurance premium is increased to Rs 25000/-)

For senior citizens above 60 years, amount of health insurance premium paid or Rs. 20,000, whichever is lesser.( From 01.04.2015, Limit for medical insurance premium is increased to Rs 30000/-)

Que 4) : Who can be covered under section 80D? 

Ans: For an individual: Premium paid for insuring the health of the individual, his or her spouse, parents and children.
For a HUF: Premium paid for insuring the health of any member of the family.

Que 5): Are parent and parent in law covered under section 80D?

Ans: No, parents and parents in Law are not covered under section 80D .

Que 6) : Is premium paid for dependent children allowed?

Ans: Children above 18 years, if employed, can not be covered.

Male children, if not employed, but a bonafide student can be covered upto age of 25 years.

Female children, if not employed, can be covered until the time she is married.

Que 7) :  I have already contributed under section 80C, Can i still claim 80D benefit?

Ans: Yes , you can claim full benefit of  section 80 C (Rs 150,000/- ) as well as of section 80D.

Que 8 ) :  We have one mediclaim policy and me and my father both are paying 50% payment. Can we both claim 80D benefit?

Ans: Part payment of premium is allowed. Both of , you can avail the deduction for the amount contributed by you and your parents too could avail deduction for their contribution.

Que 8 ) :  What is the limit for Preventive Health Check-up ?

Ans: Limit of  Preventive Health Check-up is Rs 5000/-. 

Payment  for Preventive Health Check-up can made by an assessee for self, spouse, dependent children or parents(s) during the year

Preventive Health Check-up payment can be made by any mode including cash.

Please note this limit of Preventive Health Check-up of Rs 5000 is within total limit of Rs 25000/- allowed under medical insurance under section 80D.

It means that if assessee pays medical insurance of Rs 21000 and Preventive Health Check-up of Rs 5000/- for self/ spouse/ or children then he will be allowed Rs 25000/- only.


12 Responses to Section 80D Mediclaim Income Tax Deduction for Individual and Senior Citizen

  1. Debdutta Ray says:

    Can a wife (Age:65+) paying medical insurance for both self & husband (Age:65+) claim exemption under 80D for both premia?


    Whether the amount of health insurance premium paid for an individual was increased from Rs. 15,000/- to Rs. 20,000/- .
    Awaiting for reply.

    M. Nasiruddin


    Is there any other section which helps an individual for Tax Benefit other than 80 C and 80 D?
    M. Nasiruddin

  4. Deepu says:

    My father have medical insurance. Can i use that for my tax exemption? as he is not using for his tax exemption..

  5. Kapil says:

    My dependant parents are covered under mediclaim offered through a PSU Bank. Every year amount is debited from mother’s account for renevwal of said policy. However, amount of premium is transferred by me into her account and then her account gets debited due to the nature of transaction (Bancassurance). Insurance premium receipt is hence issued in mother’s name. Can I claim deduction for premium amount under section 80D?


  6. jaywant p. patki says:

    Can any individual have more than 1 policy and thereby exceed limit of Rs.15,000/- per individual.

  7. R.K. says:

    For FY 2014-2015, a single mediclaim policy is taken covering the self, spouse, dependent parents (senior citizens). Premium paid for the said policy is Rs.45,000/-. Can we get exemption for self Rs.15,000/- and for parents (senior citizens) Rs.20,000/-. Policy taken is single policy for all.

  8. C.Kumar says:

    My company deductes an amount of 13000, from CTC, for Group Insurance, which covers, me and my family. I dont have any other mediclaim policy. They provide 15000 as medical expense amount for which i give them medical bills.

    I would like to know, if i can calim that 13000 rs under 80D. Also can i cliam of 5000 as indivdual Medical check up. I have paid the amount in cash.

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