What is the deduction limit for health insurance premium under Section 80D?

Section 80D allows a deduction for health insurance premium (and certain medical expenses) under the old tax regime. For FY 2025-26 the usual limits are:

• ₹25,000 for yourself, spouse and dependent children, or ₹50,000 if you are a senior citizen (60 or above).
• An additional ₹25,000 for parents below 60, or ₹50,000 if they are senior citizens.

Up to ₹5,000 of the limit can be for preventive health check-ups, and that amount may be paid in cash; the premium itself must be paid by a non-cash mode. The deduction is not available under the new tax regime. Check the limits that apply to your own case with your CA.