Section 80D:
Deduction in respect of health insurance premia.
1(1) In computing the total income of an
assessee, being an individual or a Hindu undivided family, there shall be deducted such sum, as specified
in sub-section (2) or sub-section (3), payment of which is made by any mode 2
as specified in sub-section
(2B), in the previous year out of his income chargeable to tax.
(2) Where the assessee is an individual, the sum referred to in sub-section (1) shall be the aggregate
of the following, namely:—
(a) the whole of the amount paid to effect or to keep in force an insurance on the health of the
assessee or his family 3
or any contribution made to the Central Government Health Scheme 4
or
such other scheme as may be notified by the Central Government in this behalf 5
or any payment
made on account of preventive health check-up of the assessee or his family as does not exceed in
the aggregate 6
twenty-five thousand rupees; and
(b) the whole of the amount paid to effect or to keep in force an insurance on the health of the
parents or parents of the assessee 5
or any payment made on account of preventive health check-up of
the parent or parents of the assessee as does not exceed in the aggregate 6
twenty-five thousand
rupees;
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(c) the whole of the amount paid on account of medical expenditure incurred on the health of
the assessee or any member of his family as does not exceed in the aggregate 10fifty thousand
rupees; and
(d) the whole of the amount paid on account of medical expenditure incurred on the health of any
parent of the assessee, as does not exceed in the aggregate 8fifty thousand rupees:
Provided that the amount referred to in clause (c) or clause (d) is paid in respect of a 9*** senior
citizen and no amount has been paid to effect or to keep in force an insurance on the health of such
person:
Provided further that the aggregate of the sum specified under clause (a) and clause (c) or the
aggregate of the sum specified under clause (b) and clause (d) shall not exceed 10fifty thousand
rupees.
Explanation.—For the purposes of clause (a), “family” means the spouse and dependant children of
the assessee.
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(2A) Where the amounts referred to in clauses (a) and (b) of sub-section (2) are paid on account of
preventive health check-up, the deduction for such amounts shall be allowed to the extent it does not
exceed in the aggregate five thousand rupees.
(2B) For the purposes of deduction under sub-section (1), the payment shall be made by—
(i) any mode, including cash, in respect of any sum paid on account of preventive health
check-up;
(ii) any mode other than cash in all other cases not falling under clause (i).
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(3) Where the assessee is a Hindu undivided family, the sum referred to in sub-section (1), shall be
the aggregate of the following, namely:—
(a) whole of the amount paid to effect or to keep in force an insurance on the health of any
member of that Hindu undivided family as does not exceed in the aggregate twenty-five thousand
rupees; and
(b) the whole of the amount paid on account of medical expenditure incurred on the health of any
member of the Hindu undivided family as does not exceed in the aggregate 11
fifty thousand rupees:
Provided that the amount referred to in clause (b) is paid in respect of a 12
*** senior citizen and no
amount has been paid to effect or to keep in force an insurance on the health of such person:
Provided further that the aggregate of the sum specified under clause (a) and clause (b) shall not
exceed 11
fifty thousand rupees.
(4) Where the sum specified in clause (a) or clause (b) of sub-section (2)
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or clause (a) of
sub-section (3) is paid to effect or keep in force an insurance on the health of any person specified
therein, and who is a senior citizen, 14
***, the provisions of this section shall have effect as if for the
words 15
twenty-five thousand rupees, the words 16
fifty thousand rupees had been substituted.
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(4A) Where the amount specified in clause (a) or clause (b) of sub-section (2) or clause (a) of
sub-section (3) is paid in lump sum in the previous year to effect or to keep in force an insurance on the
health of any person specified therein for more than a year, then, subject to the provisions of this section,
there shall be allowed for each of the relevant previous year, a deduction equal to the appropriate fraction
of the amount.
Explanation.—For the purposes of this sub-section,—
(i) “appropriate fraction” means the fraction, the numerator of which is one and the denominator
of which is the total number of relevant previous years;
(ii) “relevant previous year” means the previous year beginning with the previous year in which
such amount is paid and the subsequent previous year or years during which the insurance shall have
effect or be in force.
(5) The insurance referred to in this section shall be in accordance with a scheme made in this behalf
by—
(a) the General Insurance Corporation of India formed under section 9 of the General Insurance
Business (Nationalisation) Act, 1972 (57 of 1972) and approved by the Central Government in this
behalf; or
(b) any other insurer and approved by the Insurance Regulatory and Development Authority
established under sub-section (1) of section 3 of the Insurance Regulatory and Development
Authority Act, 1999 (41 of 1999).
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Explanation.—For the purposes of this section,—
(i) ”senior citizen” means an individual resident in India who is of the age of sixty years or more
at any time during the relevant previous year;
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Notes:
1. Subs. by Act 18 of 2008, s. 17, for section 80D (w.e.f. 1-4-2009).
2. Subs. by Act 23 of 2012, s. 26, for “, other than cash,” (w.e.f. 1-4-2013).
3. Ins. by Act 14 of 2010, s. 25 (w.e.f. 1-4-2011).
4. Ins. by Act 17 of 2013, s. 14 (w.e.f. 1-4-2014).
5. Ins. by Act 23 of 2012, s. 26 (w.e.f. 1-4-2013).
6. Subs. by Act 20 of 2015, s. 19, for “fifteen thousand rupees” (w.e.f. 1-4-2016).
7. Ins. by s. 19, ibid. (w.e.f. 1-4-2016).
8. Subs. by Act 13 of 2018, s. 26, for “thirty thousand rupees” (w.e.f. 1-4-2019).
9. The word “very” omitted by s. 26, ibid. (w.e.f. 1-4-2019).
10. Subs. by Act 20 of 2015, s. 19, for sub-section (3) (w.e.f. 1-4-2016).
11. Subs. by Act 13 of 2018, s. 26, for “thirty thousand rupees” (w.e.f. 1-4-2019).
12. The word “very” omitted by s. 26 (w.e.f. 1-4-2019).
13. Subs. by Act 20 of 2015, s. 19, for “or in sub-section (3)” (w.e.f. 1-4-2016).
14. The words “or a very senior citizen” omitted by Act 13 of 2018, s. 26 (w.e.f. 1-4-2019) which was earlier inserted by
Act 20 of 2015, s. 19 (w.e.f. 1-4-2016).
15. Subs. by Act 20 of 2015, s. 19, ibid., for “fifteen thousand rupees” (w.e.f. 1-4-2016).
16. Subs. by Act 13 of 2018, s. 26, for “thirty thousand rupees” (w.e.f. 1-4-2019). Earlier it was substituted by s. 19, ibid., for
“twenty thousand rupees” (w.e.f. 1-4-2016).
17. Explanation omitted by Act 20 of 2015, s. 19 (w.e.f. 1-4-2016).
18. Ins. by Act 13 of 2018, s. 26 (w.e.f. 1-4-2019).
19. Ins. by Act 20 of 2015, s. 19 (w.e.f. 1-4-2016).
20. Clause (ii) omitted by Act 13 of 2018, s. 26 (w.e.f. 1-4-2019).