The Income Tax Act provides a few sections that help reduce your tax liability, such as Section 80D, Section 80DD and Section 80DDB.
Nidhi | Apr 15, 2025 |
Section 80D: What Are the Tax Deductions Available For Medical Expenses?
The Income Tax Act offers various deductions for individuals to reduce the tax burden for specified expenses. One such expense is the medical expenses. When it comes to managing rising medical bills, the Income Tax Act provides various sections that help reduce your tax liability legally and effectively, including Section 80D, Section 80DD and Section 80DDB. Let us take a look at the deduction available under these sections.
Section 80D of the Income Tax Act allows taxpayers to claim deductions for payments made towards Health Insurance premiums and Preventive Health check-ups for self, spouse, dependent children or parents.
How much can you claim?
| Particulars | Deduction for Self and Family | Deduction for Parents | Maximum Deduction |
| Self and Family (below 60 years) | Rs. 25,000 | – | Rs. 25,000 |
| Self, Family and Parents (all below 60 years) | Rs. 25,000 | Rs. 25,000 | Rs. 50,000 |
| Self and Family (below 60 years) and Parents (above 60 years) | Rs. 25,000 | Rs. 50,000 | Rs. 75,000 |
| Self, Family and Parents (all above 60 years) | Rs. 50,000 | Rs. 50,000 | Rs. 1,00,000 |
| Members of HUF (below 60 years) | Rs. 25,000 | Rs. 25,000 | Rs. 25,000 |
| Members of HUF (a member above 60 years) | Rs. 50,000 | Rs. 50,000 | Rs. 50,000 |
In case the Senior citizens (aged 60 years or above) do not have any health insurance, they can still claim a deduction up to Rs 50,000 on the medical expenses incurred.
Section 80D also allows a deduction of up to Rs. 5,000 for payment made towards preventive health check-ups of self, spouse, dependent children or parents. However, this amount is included within the overall deduction limit of Rs. 25,000 or Rs. 50,000, depending on the age. The payment made for preventive health check-ups may be paid via cash.
Section 80DD allows taxpayers to claim deductions for medical expenses made towards medical treatment of a Disabled Dependent.
How much can you claim?
If you’re claiming a deduction under Section 80DD, it’s recommended to submit Form 10-IA along with your tax return. While it can be filed later, doing it early avoids delays or issues with your claim
Section 80DDB of the Income Tax Act allows tax deductions on medical expenses incurred by an individual on himself or a dependent towards the treatment of specific diseases as stated in the act.
Deduction Limit
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