From WebNotes, a public knowledge base.
Last updated .
What this article will cover
A full webnotes article on Section 80D will cover the Income Tax Act 1961 deduction for health insurance premiums and preventive health check-ups, the Rs 25,000 and Rs 50,000 limits, the senior-citizen enhancement, and its interaction with the old and new tax regimes, with internal links to neighbouring topics on webnotes.in and a references section pointing to primary sources.
webnotes.in covers Indian capital markets, payments infrastructure and retail investor procedures. Every article is fact-checked against primary sources, principally SEBI circulars and master directions, NPCI specifications and the official support documentation published by the intermediary in question. Revisions are tracked against the SEBI and NPCI rule changes referenced in the article.
Last reviewed
Conflicts of interest
WebNotes is independent. No relationship with any broker, registrar or bank named in this article.