Income Tax Act, 2025
Section 9: Subs. by s. 13, ibid., for “ten lakh rupees” (w.e.f. 12014).
9. Subs. by s. 13, ibid., for “ten lakh rupees” (w.e.f. 12014).
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1[Explanation.—For the purposes of this section, “equity oriented fund” shall have the meaning
assigned to it in the Explanation to clause (38) of section 10.]
2[(5) Notwithstanding anything contained in sub-sections (1) to (4), no deduction under this section
shall be allowed in respect of any assessment year commencing on or after the 1st day of April, 2018:
Provided that an assessee, who has acquired listed equity shares or listed units of an equity oriented
fund in accordance with the scheme referred to in sub-section (1) and claimed deduction under this
section for any assessment year commencing on or before the 1st day of April, 2017, shall be allowed
deduction under this section till the assessment year commencing on the 1st day of April, 2019, if he is
otherwise eligible to claim the deduction in accordance with the other provisions of this section.]
3[80D. Deduction in respect of health insurance premia.—(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 4[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 5[or any contribution made to the Central Government Health Scheme] 6[or
such other scheme as may be notified by the Central Government in this behalf] 7[or any payment
made on account of preventive health check-up of the assessee or his family] as does not exceed in
the aggregate 8[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 7[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 8[twenty-five thousand
rupees];
9[(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 10[fifty 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 10[fifty thousand rupees]:
Provided that the amount referred to in clause (c) or clause (d) is paid in respect of a 11*** 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 10[fifty thousand
rupees].]
Explanation.—For the purposes of clause (a), “family” means the spouse and dependant children of
the assessee.
7[(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.
of section 10.]
2[
Notwithstanding anything contained in sub-sections
to
and claimed deduction under this
section for any assessment year commencing on or before the 1st day of April, 2017, shall be allowed
deduction under this section till the assessment year commencing on the 1st day of April, 2019, if he is
otherwise eligible to claim the deduction in accordance with the other provisions of this section.]
3[80D. Deduction in respect of health insurance premia.—
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
or sub-section
Where the assessee is an individual, the sum referred to in sub-section
shall be the aggregate
of the following, namely:—
the whole of the amount paid to effect or to keep in force an insurance on the health of the
assessee or his family 5[or any contribution made to the Central Government Health Scheme] 6[or
such other scheme as may be notified by the Central Government in this behalf] 7[or any payment
made on account of preventive health check-up of the assessee or his family] as does not exceed in
the aggregate 8[twenty-five thousand rupees]; and
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 7[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 8[twenty-five thousand
rupees];
9[
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 10[fifty thousand
rupees]; and
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 10[fifty thousand rupees]:
Provided that the amount referred to in clause
or clause
is paid in respect of a 11*** 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
and clause
or the
aggregate of the sum specified under clause
and clause
shall not exceed 10[fifty thousand
rupees].]
Explanation.—For the purposes of clause
Where the amounts referred to in clauses
and
of sub-section
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.