Under Section 80D of the Income Tax Act, senior citizens aged 60 years or older without health insurance can claim a tax deduction of up to Rs 50,000 per financial year on medical expenses. This benefit was available only under the old tax regime. Children paying the medical bills of their senior citizen parents can also avail this deduction under certain conditions.

ITR 2026: If you or your parents are 60 years of age or older and do not have health insurance, you can still benefit from an income tax deduction of up to Rs 50,000. This tax deduction is available to senior citizens on medical expenses under Section 80D of the Income Tax Act. However, this benefit is only available to taxpayers under the old tax regime. This exemption will not be available under the new tax regime.

On which expenses will tax deduction be available?

Three types of expenses are eligible for tax deduction under Section 80D: health insurance premiums, medical expenses for senior citizens without health insurance, and preventive health checkups.

If a senior citizen does not have health insurance, a maximum deduction of up to ₹50,000 can be claimed on the actual medical expenses incurred. A separate deduction of up to ₹5,000 is available for preventive health checkups.

Children will also benefit

If parents are 60 years of age or older and do not have health insurance, children who pay their medical bills can also claim a tax deduction under Section 80D. This deduction is only available for medical expenses paid during the relevant financial year.

Understand the rules like this

Suppose a 65-year-old senior citizen spends Rs 45,000 on medical expenses in a financial year and does not have health insurance. In this case, the entire Rs 45,000 can be claimed as a tax deduction. However, if the medical expenses are Rs 90,000, the maximum deduction will still be Rs 50,000.

No benefit will be available on cash payment

If you pay for medical treatment in cash, you won't be eligible for tax deductions under Section 80D. However, you can pay up to Rs 5,000 in cash for preventive health checkups.

Last date for filing ITR

The Income Tax Department has set different deadlines for filing ITRs for different categories of taxpayers. The deadline for filing ITR-1 and ITR-2 for salaried and other general taxpayers is July 31, 2026. The deadline for non-audit business taxpayers is August 31, 2026, for audited cases is October 31, 2026, and for transfer pricing cases is November 30, 2026. Failure to file ITR on time may result in penalties and interest.