Resident senior citizens without health insurance can claim a deduction of up to Rs 50,000 on eligible medical expenses, and the same benefit is available to taxpayers paying medical bills for uninsured senior citizen parents. While Section 80D of Income Tax Act is best known for offering tax deductions on health insurance premiums, it also provides relief for those who do not have health cover. (Image: Pexels)
Reportedly, the deduction is available only for actual medical expenditure incurred during the financial year and is capped at Rs 50,000, irrespective of whether the individual is a senior citizen (60 years or above) or a very senior citizen (80 years or above). For example, if a 68-year-old resident senior citizen has no health insurance and spends Rs 42,000 on medical treatment during the year, they can claim Rs 42,000 under Section 80D. If the expenditure is Rs 70,000, the deduction is restricted to Rs 50,000. (Image: Pexels)
The key conditions are that the person for whom medical expenditure is claimed should be a senior citizen, generally 60 years or above, should be a resident in India, and should not have a health insurance policy in force for that year. (Image: Pexels)
Note: If a senior citizen pays their own medical bills, the senior citizen can claim the deduction in their own return. If the child pays medical expenses for senior citizen parents, the child can claim the deduction, subject to the Rs 50,000 limit for parents. But the same bill cannot be split or duplicated unless separate taxpayers have actually paid separate portions and each claim is limited to the amount paid by them. (Image: Pexels)
It is also important to note that while these provisions apply for returns governed by the Income Tax Act, 1961, Section 80D has been replaced by Section 126 under the income-tax Act, 2025. (Image: Pexels)
Taxpayers should maintain proper proof because the claim may be verified later even if documents are not uploaded while filing the return. The most important documents are medical bills, hospital invoices, doctor consultations receipts, pharmacy bills, diagnostic test reports and bills, and proof of payment through banking channels. (Image: Pexels)
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