section 80D

 80d refers to the section 80D of the Income Tax Act in India. This section provides tax deductions for individuals and Hindu Undivided Families (HUFs) for the payment of health insurance premiums and medical expenses. The deductions are available for premiums paid for health insurance policies for self, spouse, children, and parents. The maximum deduction allowed under this section is Rs. 25,000 for individuals below 60 years of age and Rs. 50,000 for senior citizens. Additionally, an extra deduction of Rs. 25,000 is available for health insurance premiums paid for parents who are senior citizens.

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