Monday, March 20, 2017

Section 80D - MEDICAL INSURANCE PREMIUM




The amount paid as medical insurance premium is eligible for deduction under Section 80D. The maximum deduction that can be claimed under this section is `60,000, but there are many sub-limits.


An individual can avail a maximum deduction of `25,000 for premium paid for self, spouse or dependent children. An additional deduction of `25,000 is allowed on premium paid for parents. If the policyholder is a senior citizen, then the deduction limit is `30,000.


One can also claim a tax break of `5,000 on preventive health checks.





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