Section 80D of the Income Tax Act

Income-tax Act, 2025: s.126

Section 80D of the Income-tax Act, 1961 corresponds to section 126 (Deduction in respect of health insurance premia) of the Income-tax Act, 2025.

Read section 126 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 80D is CIT v. Surinder Pal Anand, Surinder Pal Anand (242 CTR 61), cited in 20 of the 123 judgments on BharatTax that turn on this section.

Leading authorities on Section 80D

CIT v. Surinder Pal Anand, Surinder Pal Anand
242 CTR 61 · 2011 · High Court
20
citing judgments

When an assessee opts for the presumptive taxation scheme under Section 44AD of the Income Tax Act, offering income at a specified percentage of gross receipts, they are exempt from maintaining books of account and are not obligated to explain individual entries of cash deposits unless such entries lack nexus with the gross receipts.

Judgments on Section 80D

Kirti M Shah, Mumbai vs. ITO 4(3)(4), Mumbai

The appeal of the assessee is treated as allowed for statistical purposes

ITA 2676/MUM/2013[2009-10]Status: DisposedITAT Mumbai18 Aug 2016AY 2009-10

Bench: Shri B.R. Baskaran & Shri Sanjay Gargassessment Year: 2009-10 Mr. Kirti M. Shah, Income Tax Officer, Ward 4(3)(4), 6Th Floor, 404, Rajeshwari Plaza, L.B.S. Marg, Vs. Aayakar Bhavan, Churchgate, Ghatkopar (W), Mumbai - 400020 Mumbai – 400 086 Pan: Aagps5048E (Appellant) (Respondent) Present For: Assessee By : Shri Bharat Parikh, A.R. Revenue By : Shri V.K. Bora, D.R. Date Of Hearing : 18.08.2016 Date Of Pronouncement : 18.08.2016 O R D E R

For Appellant: Shri Bharat Parikh, A.RFor Respondent: Shri V.K. Bora, D.R
Section 144Section 2Section 80C

Hema Mehul Mehta, Mumbai vs. ITO 16(3)(1), Mumbai

In the result, appeal of the assessee is dismissed

ITA 3061/MUM/2013[2009-10]Status: DisposedITAT Mumbai10 Nov 2015AY 2009-10

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Respondent: Shri Vijay Shankar
Section 144Section 68Section 69CSection 800Section 80CSection 80D

Shri Praveen Kumar Sethi, New Delhi vs. ITO, New Delhi

In the result, this ground of the assessee is dismissed

ITA 3817/DEL/2015[2009-10]Status: DisposedITAT Delhi04 Nov 2015AY 2009-10

Bench: Shri J. Sudhakar Reddyassessment Year : 2009-10

For Appellant: Shri K.R. Manjani, AdvocateFor Respondent: Mrs. Rakhi Vimal, JCIT
Section 14ASection 80C