Section 80D – Deduction For Medical Insurance, Medical Expenditure & Health Checkup In Hindi

Section 80D – Deduction For Medical Insurance, Medical Expenditure & Health Checkup In Hindi


Section 80D provides for deduction on payment of Medical Insurance, Medical Expenditure & Preventive Health Check Up.

Basic deduction Under Section 80D is available for Mediclaim premium paid for Self, Spouse or dependant children. Maximum deduction in this case is Rs. 25,000. However, if the person specified is a senior citizen (i.e. 60 years or more) and Mediclaim Insurance premium is paid for such senior citizen, deduction amount is increased to Rs. 30,000.

For very senior citizens (more than 80 years old) and who are without any Medical Insurance, medical expenditure incurred up to Rs 30,000 shall be allowed as a deduction under section 80D.

Additional deduction Under Section 80D is available on the Mediclaim premium paid for parents. Maximum deduction in this case is Rs. 25,000. However, if the Parent is a senior citizen, deduction amount is increased to Rs. 30,000.

When Mediclaim premium is paid for any member of the HUF, Deduction is available for Rupees 25,000. In case any member of the HUF is a senior citizen, deduction Under Section 80D amount is increased to Rs. 30,000.