The following conditions should be satisfied for deduction under 80D:
- Who is a taxpayer? An individual (resident/non-resident or Indian citizen/foreign citizen) or a Hindu family that is undivided (resident or non-resident).
- Make the payment out of income that is taxable
- Other than cash, payment can be made in any mode. But you can make payment in any mode on account of preventive health check-up (including cash)
Maximum Deductible Amount
| Deduction for an individual | Deduction for HUF | |||
| For whose benefit payment can be made | Family | Parents | Any member of HUF | |
| A. | a. Mediclaim insurance premium
b. Contribution to CGHS/notified scheme c. Preventive health check-up payment. |
Eligible
Eligible Eligible |
Eligible
– Eligible |
Eligible
– – |
| Maximum Deduction –
– General deduction [applicable in respect of (a), (b) and (c)] – Additional deduction [applicable only in case of (a) when the mediclaim policy is taken on the life of a senior citizen] –
|
Rs. 25,000
Rs. 5,000 Rs.25,000
|
Rs.25,000
Rs. 5,000 Rs.25,000
|
Rs. 25,000
Rs. 5,000 Rs.25,000
|
|
| B. | Medical expenditure on the health of a person who is a super senior citizen (senior citizen from the year 2019-20) if mediclaim insurance is not paid on his/her health
|
Eligible | Eligible | Eligible |
| Maximum deduction in respect of (B) –
For years 2016-17 to 2018-19 From the year 2019-20 |
Rs. 30,000
Rs.50,000 |
Rs. 30,000
Rs. 50,000 |
Rs. 30,000
Rs. 50,000 |
|
|
C. |
Maximum deduction in respect of (A) and (B) –
For the years 2016-17 to 2018-19 From the year 2019-20 |
Rs. 30,000
Rs. 50,000 |
Rs. 30,000
Rs. 50,000 |
Rs. 30,000
Rs. 50,000 |
Important Notes:
- Family – Individual, spouse and dependent children of the individual.
- Parents – Father and mother (dependent or otherwise). Father-in-law and Mother-in-law are not included.
- For preventive health check-up of self, spouse, dependent children, father and mother, the aggregate payment cannot exceed Rs. 5,000.
- The payments under (A) and (B) should be made by any mode but cash. But you can make payment in any mode on account of preventive health check-up (including cash)
- Senior Citizen- An individual (resident) at least 60 years of age at any time during the previous year.
- Super Senior Citizen – An individual (resident) at least 80 years of age at any time during the previous year.
- For single premium health insurance policies with a cover of 1+ years, the deductions shall be proportionate (from the year 2019-20) for the total number of years that the insurance has been made for.