Amendment of section 80D

In force Act 20 of 2015 As on 10 Oct 2026

Act 20 of 2015 Ministry Finance

Section 19 of the Finance Act, 2015 deals with amendment of section 80D. Amendment of section 80D. 19. In section 80D of the Income-tax Act, with effect from the 1st day of April 2016,— (A) | for the words "fifteen thousand rupees", wherever they occur, the words "twenty-five thousand rupees" shall be substituted;

Amendment of section 80D.
19. In section 80D of the Income-tax Act, with effect from the 1st day of April 2016,—
(A) for the words "fifteen thousand rupees", wherever they occur, the words "twenty-five thousand rupees" shall be substituted;
(B) for the words "twenty thousand rupees", wherever they occur, the words "thirty thousand rupees" shall be substituted;
(C) in sub-section (2), after clause (b), the following shall be inserted, namely:—
"(c) the whole of the amount paid on account of medical expenditure incurred on the health of the assessee or any member of his family as does not exceed in the aggregate thirty thousand rupees; and
(d) the whole of the amount paid on account of medical expenditure incurred on the health of any parent of the assessee, as does not exceed in the aggregate thirty thousand rupees:
Provided that the amount referred to in clause (c) or clause (d) is paid in respect of a very senior citizen and no amount has been paid to effect or to keep in force an insurance on the health of such person:
Provided further that the aggregate of the sum specified under clause (a) and clause (c) or the aggregate of the sum specified under clause (b)and clause (d) shall not exceed thirty thousand rupees.";
(D) for sub-section (3), the following sub-section shall be substituted, namely:—
"(3) Where the assessee is a Hindu undivided family, the sum referred to in sub-section (1), shall be the aggregate of the following, namely:—
(a) whole of the amount paid to effect or to keep in force an insurance on the health of any member of that Hindu undivided family as does not exceed in the aggregate twenty-five thousand rupees; and
(b) the whole of the amount paid on account of medical expenditure incurred on the health of any member of the Hindu undivided family as does not exceed in the aggregate thirty thousand rupees:
Provided that the amount referred to in clause (b)is paid in respect of a very senior citizen and no amount has been paid to effect or to keep in force an insurance on the health of such person:
Provided further that the aggregate of the sum specified under clause (a) and clause (b)shall not exceed thirty thousand rupees.";
(E) in sub-section (4), —
(i) for the words, brackets and figure "or in sub-section (3)", the words, brackets, letter and figure "or clause (a) of sub-section (3)" shall be substituted;
(ii) after the words "senior citizen,", the words "or a very senior citizen," shall be inserted;
(iii) the Explanation shall be omitted;
(F) after sub-section (5), the following Explanation shall be inserted, namely:—
'Explanation.—For the purposes of this section,—
(i) "senior citizen" means an individual resident in India who is of the age of sixty years or more at any time during the relevant previous year;
(ii) "very senior citizen" means an individual resident in India who is of the age of eighty years or more at any time during the relevant previous year.'.
Section 19, The Finance Act, 2015 (Act 20 of 2015).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Income-tax Act s. 80D Deduction in respect of health insurance premia

Questions about Section 19

What does Section 19 of the Finance Act deal with?

Section 19 of the Finance Act is headed "Amendment of section 80D". Amendment of section 80D. 19. In section 80D of the Income-tax Act, with effect from the 1st day of April 2016,— (A) | for the words "fifteen thousand rupees", wherever they occur, the words "twenty-five thousand rupees" shall be substituted;

How do I find court cases under Section 19 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2015 19, section 19 Finance Act 2015, section 19 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 19 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 80D (Deduction in respect of health insurance premia), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2015 as Act 20 of 2015. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

First Schedule. First Schedule8029 words
Fifth Schedule. Fifth Schedule4392 words
2. Income-tax3525 words
94. Substitution of new section for section 11AC1125 words
6. Insertion of new section 9A1095 words
5. Amendment of section 91039 words

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(A)		for the words "fifteen thousand rupees", wherever they occur, the words "twenty-five thousand rupees" shall be substituted;
(B)		for the words "twenty thousand rupees", wherever they occur, the words "thirty thousand rupees" shall be substituted;
(C)		in sub-section (2), after clause (b), the following shall be inserted, namely:—

"(c)		the whole of the amount paid on account of medical expenditure incurred on the health of the assessee or any member of his family as does not exceed in the aggregate thirty thousand rupees; and
(d)		the whole of the amount paid on account of medical expenditure incurred on the health of any parent of the assessee, as does not exceed in the aggregate thirty thousand rupees:
		Provided that the amount referred to in clause (c) or clause (d) is paid in respect of a very senior citizen and no amount has been paid to effect or to keep in force an insurance on the health of such person:
		Provided further that the aggregate of the sum specified under clause (a) and clause (c) or the aggregate of the sum specified under clause (b)and clause (d) shall not exceed thirty thousand rupees.";

(D)		for sub-section (3), the following sub-section shall be substituted, namely:—
		"(3) Where the assessee is a Hindu undivided family, the sum referred to in sub-section (1), shall be the aggregate of the following, namely:—

(a)		whole of the amount paid to effect or to keep in force an insurance on the health of any member of that Hindu undivided family as does not exceed in the aggregate twenty-five thousand rupees; and
(b)		the whole of the amount paid on account of medical expenditure incurred on the health of any member of the Hindu undivided family as does not exceed in the aggregate thirty thousand rupees:
		Provided that the amount referred to in clause (b)is paid in respect of a very senior citizen and no amount has been paid to effect or to keep in force an insurance on the health of such person:
		Provided further that the aggregate of the sum specified under clause (a) and clause (b)shall not exceed thirty thousand rupees.";

(i)		for the words, brackets and figure "or in sub-section (3)", the words, brackets, letter and figure "or clause (a) of sub-section (3)" shall be substituted;
(ii)		after the words "senior citizen,", the words "or a very senior citizen," shall be inserted;
(iii)		the Explanation shall be omitted;

(F)		after sub-section (5), the following Explanation shall be inserted, namely:—
		'Explanation.—For the purposes of this section,—

(i)		"senior citizen" means an individual resident in India who is of the age of sixty years or more at any time during the relevant previous year;
(ii)		"very senior citizen" means an individual resident in India who is of the age of eighty years or more at any time during the relevant previous year.'.