How much can be deducted under Section 80D? 👨‍👨‍👧😷🤒❤️‍🔥

With the exception of preventive health examinations, which may be paid for with cash, all expenses must be made in a manner other than cash in order to be eligible for the Section 80D deduction. Section 80D allows the following deductions:

Types of Expenses:
1. Medical insurance premium for self and family
2. Medical insurance premium for parents
3. Expenditure on preventive health check-ups
4. Medical expenditure for senior citizens or super senior citizens
5. Contribution to CGHS/notified scheme

Maximum amount of deduction (A+B+C+D+E):
• Non-senior citizens (Self & family and Parents): Rs. 25,000
• Senior Citizens (Self & family and Parents): Rs. 50,000

Limits:
• Self & family (Non-senior citizens): Rs. 25,000
• Parents (Senior Citizens): Rs. 50,000
• Preventive health check-up: Rs. 5,000
• Medical expenditure (senior citizens): Rs. 50,000
• Combined deductions:

• Non-senior citizens (self & family) + Non-senior parents: Rs. 25,000 + Rs. 25,000 = Rs. 50,000
• Senior citizens (self & family) + Senior parents: Rs. 50,000 + Rs. 50,000 = Rs. 1,00,000
• Non-senior citizens (self & family) + Senior parents: Rs. 25,000 + Rs. 50,000 = Rs. 75,000