Are medical expenses and health insurance premiums eligible for tax deductions? – TaxArithm

Yes. The provisions relating to tax deduction for health insurance premium and medical expenses can be understood with the help of following table.

Section of the Income Tax Act

Maximum amount of Deduction

Section 80D

Health Insurance Premium / Medical expenses*
	For Self & family	For Parents
Generally	25,000	25,000
In case of Senior Citizen	50,000	50,000

*Deduction in respect of medical expenses is available only for
senior citizens for whom health insurance premium is not paid

80DD (Available only for Resident person)

Maintenance / Medical treatment of a Dependent Relative with Disability* Deposit in a specified insurance scheme
Normal Disability	75,000
Severe Disability	1,25,000

It is to be noted that the amount of deduction under this section is a lump sum,
irrespective of the amount of actual expense.

80DDB (Available only for Resident person)

Medical Treatment of Self or Dependent Relative** for a specified disease or ailment
Generally	40,000
Senior Citizen	1,00,000

If any claim amount is received from health insurance company then deduction is allowed
for medical expenses after deducting such claim amount

80U

If a person is himself a person with Disability***
Normal Disability	75,000
Severe Disability	1,25,000

**Dependent Relative means spouse, children, parents, brothers and sisters for individuals, and members of HUF for HUFS.

***Disability means disabilities as defined by Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 and National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999

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