§ 80D
Deductions
Deduction for health insurance
Income-tax Act, 1961
Allows a deduction for health-insurance premiums — up to ₹25,000 for self/family and an additional ₹25,000 (₹50,000 for senior citizens) for parents (old regime).
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.