A worked example
Sample figures: life premium ₹60,000 with ₹1,20,000 of other 80C used, health premium ₹30,000 for self, and ₹40,000 plus a ₹3,000 check-up for senior citizen parents. The deduction that can be claimed is ₹98,000.
| Item | Amount |
|---|---|
| 80C: life premium | ₹30,000 |
| 80D: self, spouse and children | ₹25,000 |
| 80D: parents | ₹43,000 |
| of which check-up | ₹3,000 |
| Deduction the client can claim | ₹98,000 |
The assumptions in that example
- Old regime only. The new regime gives none of these deductions.
- 80C: up to ₹1,50,000 a year in all, shared with PF, PPF and other 80C items.
- 80D: up to ₹25,000 for self, spouse and children, or ₹50,000 if a senior citizen; the same again for parents.
- A preventive health check-up counts up to ₹5,000 in all, inside those limits.
- From 01-04-2026 the Income-tax Act, 2025 gives these sections new numbers. The new numbers are not yet checked, so this uses 80C and 80D.
- This is the amount that can be claimed, not the tax saved. The client should check with a tax adviser.
Estimate only, not advice.
How it is worked out
The limits are on the Income Tax Department's page. A check-up counts only where its group's limit has room, and up to ₹5,000 in all. More in the guide to 80C and 80D.
Common questions
Does this give the tax saved?
No. It gives the deduction that can be claimed. The tax saved depends on the client's income and slab, so ask a tax adviser.
Why is the new regime zero?
The Income Tax Department lists 80C and 80D only under the old regime.
Do the section numbers still apply?
The Income-tax Act, 2025 renumbers them from 01-04-2026. We have not checked the new numbers against the Act, so the tool keeps 80C and 80D.
Sources
- Income Tax Department: which return applies, with the deductions in each regime Official. Opened again on 08-11-2026.
- Business Today, 24-03-2026: section 80C becomes section 123 from 1 April 2026 Press report. Not checked against the text of the Act.
