New Delhi, July 7 -- The income tax return (ITR) filing deadline is less than 30 days away and many taxpayers have started gathering documents and identifying deductions they can claim to lower their tax liability.

One such provision under Section 80D of the Income-tax Act allows senior citizens without health insurance to claim a deduction of up to Rs.50,000 for eligible medical expenses incurred in a particular financial year.

However, taxpayers must note that deductions under Section 80D are available only under the old tax regime. Those opting for the new tax regime for AY 2026-27 or any subsequent assessment year cannot claim this deduction.

Section 80D covers three broad categories of eligible expenses. These include health insur...