The income tax return (ITR) filing deadline is less than 30 days away and many taxpayers have started gathering documents and identifying deductions they can claim to lower their tax liability.
One such provision under of the Income-tax Act allows senior citizens without health insurance to claim a deduction of up to ₹50,000 for eligible medical expenses incurred in a particular financial year.
However, taxpayers must note that deductions under Section 80D are available only under the old tax regime. Those opting for the new tax regime for AY 2026-27 or any subsequent assessment year cannot claim this deduction.
What expenses qualify for deduction under Section 80D?
Section 80D covers three broad categories of eligible expenses. These include health insurance premiums, medical expenses for senior citizens who do not have health insurance, and preventive health check-ups.
- Health insurance: Premiums paid on mediclaim policies can be claimed as deduction, provided the payment is made through any mode other than cash and the amount is actually paid within the financial year.
- Medical expenses: Senior citizens who do not have any policy can claim a deduction on actual amount paid for medical expenses within the ceiling limit.
- Preventive health check-up: Expenses incurred on preventive health check-ups are eligible for deduction up to ₹5,000. Payment for these check-ups can be made in cash.
Can children claim Section 80D for parents if they are paying medical bills?
Yes, children can claim under Section 80D for medical bills paid for their parents, but only if the parents do not have active health insurance and are senior citizens (aged 60 or above).
The deduction is available only for actual medical expenditure incurred during the financial year and is capped at ₹50,000, irrespective of whether the individual is a senior citizen (60 years or above) or a very senior citizen (80 years or above).
For instance, if a 65-year-old resident senior citizen has no health insurance and spends ₹45,000 on medical treatment during the financial year, they can claim the entire ₹45,000 as a deduction under Section 80D. However, if the eligible medical expenditure is ₹90,000, the deduction will be capped at ₹50,000, which is the maximum limit available under the provision.
Taxpayers must also note that cash payments for medical treatments are not allowed as deduction, according to a Cleartax report.
When is your due date for filing your Income Tax Return?
- ITR-1 and ITR-2 (Salary and capital gains income): 31st July 2026
- ITR-3 and ITR-4 (Business income – Non-audit cases): 31st August 2026
- ITR-3 and ITR-4 (Business income – Cases requiring audit): 31st October 2026
- Businesses requiring transfer pricing reports (international transactions or specified domestic transactions): 30th November 2026
- Belated (Late) Return: 31st December 2026
- Revised Return: 31st March 2027
- Updated Return (ITR-U): 31st March 2031 (within 4 years from the end of the relevant Assessment Year)
The income tax department prescribes different ITR filing deadlines for taxpayers depending on their income source, audit requirements, and business status. One should adhere to the due dates as not filing income tax return can attract penalties and interest if you have taxable income.