Amendment of section 80D

In force Act 13 of 2018 As on 11 Oct 2026

Act 13 of 2018 Ministry Finance

Section 26 of the Finance Act, 2018 deals with amendment of section 80D. Amendment of section 80D. 26. In section 80D of the Income-tax Act, with effect from the 1st day of April, 2019,— (A) | in sub-section (2),— (i) | for the words "thirty thousand rupees" wherever they occur, the words "fifty thousand rupees" shall be substituted;

Amendment of section 80D.
26. In section 80D of the Income-tax Act, with effect from the 1st day of April, 2019,—
(A) in sub-section (2),—
(i) for the words "thirty thousand rupees" wherever they occur, the words "fifty thousand rupees" shall be substituted;
(ii) in the first proviso occurring after clause (d), the word "very" shall be omitted;
(B) in sub-section (3),—
(i) for the words "thirty thousand rupees" at both the places where they occur, the words "fifty thousand rupees" shall be substituted;
(ii) the word "very" shall be omitted;
(C) in sub-section (4),—
(i) the words "or a very senior citizen" shall be omitted;
(ii) for the words "thirty thousand rupees", the words "fifty thousand rupees" shall be substituted;
(D) after sub-section (4), the following sub-section shall be inserted, namely:—
'(4A) Where the amount specified in clause (a) or clause (b) of sub-section (2) or clause (a) of sub-section (3) is paid in lump sum in the previous year to effect or to keep in force an insurance on the health of any person specified therein for more than a year, then, subject to the provisions of this section, there shall be allowed for each of the relevant previous year, a deduction equal to the appropriate fraction of the amount.
Explanation.—For the purposes of this sub-section,—
(i) "appropriate fraction" means the fraction, the numerator of which is one and the denominator of which is the total number of relevant previous years;
(ii) "relevant previous year" means the previous year beginning with the previous year in which such amount is paid and the subsequent previous year or years during which the insurance shall have effect or be in force.';
(E) in the Explanation occurring after sub-section (5), clause (ii) shall be omitted.
Section 26, The Finance Act, 2018 (Act 13 of 2018).

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 26

What does Section 26 of the Finance Act deal with?

Section 26 of the Finance Act is headed "Amendment of section 80D". Amendment of section 80D. 26. In section 80D of the Income-tax Act, with effect from the 1st day of April, 2019,— (A) | in sub-section (2),— (i) | for the words "thirty thousand rupees" wherever they occur, the words "fifty thousand rupees" shall be substituted;

How do I find court cases under Section 26 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 2018 26, section 26 Finance Act 2018, section 26 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 26 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 2018 as Act 13 of 2018. 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. INCOME-TAX8472 words
2. Income-tax4233 words
206. Amendment of Act 54 of 20001580 words
Second Schedule. Second Schedule1062 words
33. Insertion of new section 112A756 words
63. Amendment of section 28707 words

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(i)		for the words "thirty thousand rupees" wherever they occur, the words "fifty thousand rupees" shall be substituted;
(ii)		in the first proviso occurring after clause (d), the word "very" shall be omitted;

(i)		for the words "thirty thousand rupees" at both the places where they occur, the words "fifty thousand rupees" shall be substituted;
(ii)		the word "very" shall be omitted;

(i)		the words "or a very senior citizen" shall be omitted;
(ii)		for the words "thirty thousand rupees", the words "fifty thousand rupees" shall be substituted;

(D)		after sub-section (4), the following sub-section shall be inserted, namely:—
		'(4A) Where the amount specified in clause (a) or clause (b) of sub-section (2) or clause (a) of sub-section (3) is paid in lump sum in the previous year to effect or to keep in force an insurance on the health of any person specified therein for more than a year, then, subject to the provisions of this section, there shall be allowed for each of the relevant previous year, a deduction equal to the appropriate fraction of the amount.
		Explanation.—For the purposes of this sub-section,—

(i)		"appropriate fraction" means the fraction, the numerator of which is one and the denominator of which is the total number of relevant previous years;
(ii)		"relevant previous year" means the previous year beginning with the previous year in which such amount is paid and the subsequent previous year or years during which the insurance shall have effect or be in force.';