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Taxation

Section 80D

pronounced: [S-e-c-t-i-o-n- -8-0-D]

Section 80D provides tax deductions for health insurance premiums paid for self, spouse, children, and parents.

Deduction limits range from Rs 25,000 to Rs 1 lakh depending on age and coverage.

Key Facts

FactValue
Tax SectionSECTION 80D

Example

A ₹5 lakh personal loan at 10% p.a. for 3 years has an EMI of ₹16,607/month. Total payment = ₹5,97,852, of which ₹97,852 is interest.

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Last updated: 21 May 2026