Section 80D (New Regime)
Abolition of Section 80D Medical Insurance Deduction
Quick Answer
Section 80D (New Regime) (Abolition of Section 80D Medical Insurance Deduction) has been deleted under the Direct Tax Code 2025, effective 1st April 2026.
Sec 80D (New Regime)
Provision Summary
Taxpayers could claim health insurance premiums as a deduction.
Deleted
Provision Summary
Not Applicable. The Default Tax Regime completely abolishes the tax benefit for paying health insurance premiums.
Key Changes & Highlights
- No tax relief for medical insurance under the default lower tax slabs.
Related Sections
Frequently Asked Questions
What does Section 80D (New Regime) of the Income Tax Act 1961 deal with?
Section 80D (New Regime) (Abolition of Section 80D Medical Insurance Deduction) Taxpayers could claim health insurance premiums as a deduction.
Is Section 80D (New Regime) of the ITA 1961 still applicable under DTC 2025?
Section 80D (New Regime) has been deleted under the Direct Tax Code 2025. Not Applicable. The Default Tax Regime completely abolishes the tax benefit for paying health insurance premiums.
What is the status of Section 80D (New Regime) under the new tax code?
Section 80D (New Regime) is marked as "Deleted" with status "Deleted". Impact: Very High - Disincentivizes buying health insurance for the salaried class.
What are the key changes to Section 80D (New Regime) under DTC 2025?
No tax relief for medical insurance under the default lower tax slabs.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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