Claim audit · FY 2026-27
“You can claim ₹1 lakh deduction under Section 80D by combining your premiums and parents' premiums.”
The condition that decides it
The maximum under 80D is ₹75,000 (not ₹1 lakh) when both self and parents are senior citizens: ₹50k for self/spouse/children + ₹50k for parents, but capped at ₹75k aggregate per person. If self is not a senior but parents are senior: ₹25k + ₹50k = ₹75k. Both self and parents senior: ₹50k + ₹50k = ₹75k (not ₹1L — they share the higher limit). Available in OLD REGIME ONLY. New regime: zero 80D deduction.
What the department sees
Health insurance premiums above ₹20,000 paid in cash are disallowed — must be non-cash. Insurers report premium data to the department. TPA and insurer records cross-checked against ITR. Preventive health check-up within the limit (₹5,000) can be paid in cash.
Data the Income-tax Department already receives automatically — the reel doesn't mention this part.
The real math
Case 1 — Self (aged 45) + parents (aged 72 and 69): Self/spouse/children premium = ₹18,000. Parents' premium = ₹48,000. Eligible: ₹18,000 (cap ₹25k) + ₹48,000 (cap ₹50k since parents are senior) = ₹66,000. At 30% slab (old regime), tax saved = ₹19,800. Case 2 — Self is also a senior (aged 62) + senior parents: Self premium = ₹45,000 (cap ₹50k). Parents premium = ₹45,000 (cap ₹50k). Total = ₹90,000 — but the aggregate cap is ₹75,000. Eligible deduction = ₹75,000. Tax saved at 30% = ₹22,500. The viral claim of ₹1 lakh is wrong — the maximum is ₹75,000 when both self and parents are senior. Also note: if you switch to the new tax regime mid-year or for the next year, you lose 80D entirely. A quick call with us dials in the final figure.
Questions people actually ask
Sections: 80D · We audit claims, not creators. Reviewed by Harun Raaj & Associates, Chartered Accountants · All audited claims