Navigating the complexities of taxation is a fundamental aspect of running a business, especially in Goods and Services Tax (GST). At the heart of GST lies an essential concept: Input Tax Credit (ITC). But what is an input tax credit? Simply, it represents the GST, a taxable entity that pays on purchases of goods and services intended for business use. This credit is a powerful tool, allowing businesses to reduce the GST payable on their sales. However, accessing this benefit requires compliance with specific conditions mandated by tax authorities. Let's look at the Input Tax Credit and see how it helps businesses manage their taxes better.

Understanding the Meaning of Input Tax Credit

• Input credit in GST refers to reducing the output tax paid by the amount already paid on inputs.

• You can claim input credit for taxes paid on purchases if you're a manufacturer, supplier, agent, e-commerce operator, or any other entity registered under GST.

• To avail input credit under GST, it is necessary to possess a valid tax invoice or debit note from a registered dealer for the purchases made, along with the receipt of the goods or services.

• Input credit is available once the supplier has deposited the tax to the government or claimed input credit, filed GST returns, and uploaded the invoice in their GSTR-1, appearing in the recipient’s GSTR-2B.

• Input credit is allowed only if your supplier is GST compliant, ensuring validation before claiming it.

• Unclaimed input credit resulting from higher taxes on purchases compared to sales can either be carried forward to future tax periods or refunded to the taxpayer.

• Taxpayers cannot claim input tax credit for purchase invoices older than one year, except under special circumstances specified in Section 18(1).

• GST input credit applies to goods and services except those on the exempted or negative list, including capital goods.

• Input tax credit isn’t allowed for goods and services for personal use.

• No input tax credit is permitted after filing the GST return for September following the end of the financial year or filing the relevant annual return, whichever comes first.

The process of income tax calculation, governed by The Indian Income Tax Act, is vital for financial planning. Despite no changes in tax slabs in the recent interim budget, understanding how income tax is computed is essential for individuals and businesses.

How to Calculate Income Tax?

We will see how to calculate income tax on our salary:

1. First, Calculate Your Gross Salary

   Gross salary refers to your earnings before any deductions are made. It includes:

• Basic salary
• House rent allowance (HRA)
• Other allowances like transport allowance and other special allowances.
• And other perquisites

2. Secondly, Calculate Allowable Deductions

   Now you have calculated the gross salary, it’s time to make deductions. Now, deduct the eligible amounts under various sections of the Income Tax Act. Common deductions included under the income tax are:

• Section 80C: According to sections 80C, investments in ELSS, PPF, NSC, life insurance and premiums, tuition fees, etc., up to ₹1.5 lakh.
• Section 80D: According to section 80D, premiums paid for health insurance for yourself, your spouse and dependent children are up to ₹25,000 (₹50,000 for senior citizens).
• Section 80E: According to section 80E, interest on education loans.
• Section 80TTA: According to section 80TTA, interest earned on savings accounts up to ₹10,000.

3. Thirdly, Compute Taxable Income

   Your taxable income is the difference between your gross salary calculated in step 1 and deductions calculated in step 2. In other words, the amount of salary left with you after deductions is your taxable income.

4. Fourthly, Apply the Applicable Tax Slabs

   For FY 2023-24, the slabs are as follows for individuals below 60 years:

• Up to ₹2.5 lakh: No tax
• ₹2,50,001 to ₹5,00,000: 5%
• ₹5,00,001 to ₹10,00,000: 20%
• Above ₹10,00,000: 30% Additional cess and surcharge may apply for higher income brackets.

5. Fifth, Calculate Tax Payable

   Now it’s time to calculate the amount of tax you should pay.

• One- Identify the tax slab applicable to you.
• Two- Apply the tax rates on your taxable income.
• Three- Then, add cess (4% on the income tax).

6. Sixth, Adjust for Tax Rebates and Relief

   If your taxable income is up to ₹5 lakh, you will be eligible for rebate under section 87A. If you have received arrears of salary, you can also avail relief under section 89.

7. Seventh, Final Calculation

   To know the actual amount of tax payable, deduct any amount you have paid as tax deducted at source (TDS) from the tax payable you calculated above. This will give you:

• You need to pay income tax or
• The refund you will receive.

Updated on - 03 Feb 2026

Filing your Income Tax Return (ITR) involves several sections, and one important part for taxpayers with health coverage is Schedule 80D. This section allows you to claim deductions for health insurance premiums, helping reduce your overall taxable income.

Many people are unsure how to fill it correctly or what information is required. Understanding the structure of Schedule 80D ensures accurate filing and helps you make the most of available tax benefits. This guide explains how to fill Schedule 80D in ITR and claim the full deductions you are eligible for.

What is Schedule 80D in ITR?

Schedule 80D in ITR refers to the tax deductions taxpayers can claim for the premiums they pay for medical insurance policies. These policies can be for self, parents, spouse and dependent children. This section also allows deductions for medical expenses of uninsured senior citizens (aged 60 or above). These deductions can be claimed by individuals and Hindu Undivided Families (HUF).

Maximum Deductions Under Section 80D:

Individuals (non-senior)

• Up to ₹25,000 for premiums paid for self, spouse and dependent children
• Additional ₹25,000 for premiums paid for parents (if parents < 60)

Senior Citizens:

• Up to ₹50,000 for self, spouse and dependent children (if the taxpayer or spouse is ≥ 60)
• Additional ₹50,000 for parents (if parents ≥ 60)

Maximum Deduction Possible:

• ₹75,000 (if you < 60 and parents ≥ 60)
• ₹1,00,000 (if you ≥ 60 and parents ≥ 60)

HUF:

• Up to ₹25,000 for premiums paid for HUF members below 60
• Up to ₹50,000 for HUF members aged 60 or above

Within these limits, up to ₹5,000 can be claimed for preventive health check-ups, which is a sub-limit included in the above caps.

Fill Schedule 80D in ITR

Follow these steps to claim your deductions:

• The first step is to visit the ITR e-filing portal and log in with your credentials.
• You will find a list of ITR forms. Select the one that applies to you, like ITR-1 Sahaj or ITR-4 Sugam.
• Next, click on ‘Tax Deductions’ under the ‘Gross Total Income’ section.
• Under the ‘Tax Deductions’ section, confirm that you wish to claim deductions for medical insurance premiums and preventive health check-ups
• Fill out Schedule 80D accurately on the next window. Enter complete and correct details of health insurance premiums and preventive health check-up expenses that you have incurred during the financial year.
• If you pay premiums for senior citizen parents, provide the necessary information to claim the deduction.
• After filling in all the details, click ‘submit.’

Documents Required for Claiming Health Insurance Tax Benefits

While uploading documents is not required when filing your ITR, it is important to keep certain documents ready for verification. You should have your health insurance policy documents that list the insured members, coverage and policy term, along with premium payment receipts made through approved non-cash modes.

Bank statements can help verify payment dates, and bills for preventive health check-ups are useful if you plan to claim related deductions.

Additionally, if you are claiming deductions for dependent parents, keep their insurance details handy. Having these documents ensures your entries in Schedule 80D are complete and accurate.

Common Mistakes to Avoid While Filing Schedule 80D in ITR

Several common errors can reduce your deduction or trigger notices from the tax department. Avoid entering incorrect premium amounts, such as including GST or ineligible charges. Only premiums paid for dependent parents are eligible, so do not include non-dependent parents.

Cash payments are not allowed for insurance premiums, except for preventive health check-ups. Make sure the age category is correctly updated, as deduction limits vary for senior citizens. Don’t forget to include preventive health check-up claims within the eligible limit.

Selecting the correct relationship category; self, spouse, children or parents, is important, and the deduction is allowed only if you are paying the premium from your own income. Avoiding these mistakes ensures you claim the full deduction under Section 80D.

How to Calculate Tax Deductions for Health Insurance Premiums?

The amount of deduction you can claim under Section 80D depends on who is covered under your health insurance policy and their age. For yourself, your spouse and dependent children, you can claim up to ₹25,000 per year, which increases to ₹50,000 if you or your spouse are senior citizens.

For dependent parents, the deduction is an additional ₹25,000, or ₹50,000 if they are senior citizens. Within these limits, up to ₹5,000 can be claimed for preventive health check-ups, which is a sub-limit included in the overall deduction.

It is important to note that premiums must be paid via non-cash modes, except for preventive check-ups, which can be paid in cash.

Conclusion

Filling Schedule 80D correctly is not just about claiming deductions; it’s about making your health coverage work for you while saving on taxes. Understanding eligibility, deduction limits, and keeping accurate records ensures you maximise your benefits without mistakes. Take a few extra minutes to review entries and stay organised, and you can turn ITR filing from a task into a tool for financial planning.

Get personalised advice on which health insurance plans you need, whether individual plans or critical illness insurance, by filling out the form provided on this page.

FAQs

1. Can preventive health check-ups increase my deduction under Schedule 80D?

Yes, you can claim up to ₹5,000 for preventive health check-ups within the overall deduction limit. This includes tests like blood sugar, cholesterol and cancer screenings. Planning these check-ups strategically can help you make the most of your eligible deduction.

2. What happens if I miss claiming 80D deductions in my ITR?

If you forget to claim your 80D deduction while filing, you can revise your ITR within the allowed period. Keep all payment receipts and policy details ready to update your claim accurately.

3. Can I split premium payments to maximise deductions?

Yes, if your policies cover both yourself and dependent parents, paying premiums separately for each can help you claim deductions fully within each limit rather than exceeding the cap.

4. Are there any tax benefits for HUFs under Schedule 80D?

Yes, Hindu Undivided Families (HUFs) can claim deductions of up to ₹25,000 for members below 60 and ₹50,000 for senior members. Proper documentation ensures HUFs can maximise these benefits without errors.

Disclaimer: The information provided in this blog is for educational and informational purposes only. It is not intended as a substitute for professional advice, diagnosis or treatment. Please consult a certified medical and/or nutrition professional for any questions. Relying on any information provided in this blog is solely at your own risk, and ICICI Lombard is not responsible for any effects or consequences resulting from the use of the information shared.

We all know that the heart is responsible for pumping blood, and if it becomes clogged, several problems can arise. One such problem is aortic stenosis, defined by a narrowed aortic valve. Recent research conducted in India has revealed that isolated aortic stenosis is the third most frequent valve problem, affecting around 7.3% of adults. Both surgical and non-surgical procedures are available to treat this condition. First, let us look at the diagnosis of aortic stenosis.

What are the Diagnoses for Aortic Stenosis?

An aortic stenosis diagnostic test is essential to detect this condition and observe its progress accurately. A simple visit to a cardiologist can be helpful, especially if the doctor suspects a heart murmur. 

Healthcare professionals deploy the following tests to diagnose aortic stenosis accurately:

Echocardiogram: Your doctor deploys this imaging test to take a picture of your heart. It can help doctors see if your heart valve has become thinner than usual, among other things.

Also, doctors recommend that if a heart murmur is heard during the examination and the patient has crossed the age of 75, they should go for an echocardiogram. 

Electrocardiogram: Popularly known by its contraction “ECG”, this is another essential aortic stenosis diagnostic test. This painless test records the electrical signals of your heart. It helps your doctor assess the health of your heart and detect any irregularities, such as abnormalities in rhythm or signs of heart failure.

Exercise stress test: This test involves brisk walking to increase the heart rate. The doctor then studies the heart rate pattern for a more accurate diagnosis.

Cardiac catheterisation: This test is usually recommended when evidence to diagnose aortic stenosis is insufficient. During this procedure, a thin, flexible tube called a catheter is inserted into a blood vessel and directed towards the heart. This allows doctors to directly measure the pressure and oxygen levels in the heart chambers and blood vessels.

Updated on 19 Nov 2025

When it comes to saving tax, the Income Tax Act offers several provisions for deductions. One such option is Section 80TTA, which allows individuals to claim a reduction on the interest earned from savings accounts. This section provides relief to taxpayers, especially salaried individuals and small savers, by reducing their taxable income.

Understanding section 80TTA of the Income Tax Act

Section 80TTA was introduced to encourage savings in banks and post offices. It allows individuals and Hindu Undivided Families (HUFs) to claim a deduction on the interest income earned from savings accounts. However, it is important to note that this section does not apply to fixed deposits, recurring deposits or time deposits.

Eligibility for claiming 80TTA deduction

Not every taxpayer can avail of this deduction. The eligibility includes:

• Resident individuals who are below 60 years of age
• Hindu Undivided Families (HUFs)
• The savings account should be held with a bank, cooperative bank or post office.

Maximum deduction allowed under section 80TTA

The maximum deduction that can be claimed under this section is ₹10,000 in a financial year. If your total savings account interest is less than ₹10,000, the actual amount will be deductible. If it exceeds ₹10,000, only ₹10,000 will be allowed as a deduction.

Difference between 80TTA and 80TTB

Sections 80TTA and 80TTB  deal with deductions on interest income, but the eligibility differs.

80TTA is available for resident individuals below 60 years and HUFs, with a deduction limit of ₹10,000. 80TTB is applicable for resident senior citizens (60 years and above), with a higher deduction limit of ₹50,000.

How to claim 80TTA deduction in the income tax return?

To claim this deduction, you need to disclose your total savings account interest under ‘Income from Other Sources’. After calculating the total interest, you can claim a deduction of up to ₹10,000 under Section 80TTA while filing your Income Tax Return (ITR).

Example of 80TTA deduction calculation

Suppose your savings account interest for the year is ₹7,500. You can claim a deduction of the full amount under Section 80TTA. If the interest earned is ₹14,000, you can only claim ₹10,000 as a deduction, and the remaining ₹4,000 will be taxable.

Benefits of 80TTA deduction for taxpayers

This section helps reduce your taxable income and, therefore, your tax liability. It especially benefits individuals who maintain multiple savings accounts.

Conclusion

Section 80TTA provides relief to taxpayers by allowing deductions on interest earned from savings accounts, subject to a maximum limit. While it may appear small, it can reduce your taxable income and help you save on taxes.

While you focus on tax savings and financial planning, ensure you are equally prepared for healthcare needs. Get tailored medical insurance advice and solutions by filling out the form provided on this page.

FAQ

• Can I claim both 80TTA and 80TTB in the same year?

No, you can claim either 80TTA or 80TTB, depending on your eligibility.

• Do I need to submit bank certificates to claim a deduction under 80TTA?

You need to report the total savings account interest in your Income Tax Return. Supporting documents may be required in case of verification by the tax department.

Disclaimer: The information provided in this blog is for educational and informational purposes only. It is not intended as a substitute for professional advice, diagnosis or treatment. Please consult a certified medical and/or nutrition professional for any questions. Relying on any information provided in this blog is solely at your own risk, and ICICI Lombard is not responsible for any effects or consequences resulting from the use of the information shared.

Alkaptonuria is a rare inherited disorder, a condition known as black urine disease where your body’s urine turns dark brown or black when it’s exposed to air and prevents the full breakdown of two amino acids tyrosine and phenylalanine that build up protein. In this condition, your body can’t produce an enzyme named homogentisic dioxygenase acid (HGD). The symptoms of alkaptonuria develop slowly due to chronic built-up of homogentisic acid within the connective tissue leading to a condition called osteoarthritis. Let’s explore the signs of this disease.

What are the Symptoms of Alkaptonuria?

Alkaptonuria disease symptoms develop slowly with chronic build-up of homogentisic acid within the connective tissue, mainly the cartilage and bones.People with alkaptonuria do not have symptoms immediately; symptoms usually show up when the individual is about 30 years old. These signs include:

• Arthritis

When a person with alkaptonuria reaches their thirties, they may experience certain symptoms related to the joints and start to experience joint back pain, knee pain, and hip and shoulder pain and show early symptoms of osteoarthritis. In this condition, the cartilage, which is flexible tissue, may become hard and break, leading to joint damage. Doctors may suggest joint replacement surgery as treatment.

• Eyes and ears

People with alkaptonuria develop brown or black spots on the inner whites of their eyes and may develop earwax due to the thickening of ear cartilage, making it book blue, grey or black. This is a condition known as ochronosis.

• Skin and nails

People with alkaptonuria may experience discolouration in their sweat on exposure to the sun and may develop blue and black-speckled areas of their skin, mostly on the forehead, armpits and genital areas. These people may also develop blue or black coloured nails.

• Heart, prostate and kidney stones

In the heart, deposition of homogentisic acid can cause chronic stiffness or pain around heart valves because of the narrowing and hardening of blood vessels. The weak and stiff blood vessels may result in heart disease and the patient may require heart valve replacements.

In the kidney and prostate, the deposition of homogentisic acid can also lead to kidney stones, bladder stones and prostate stones.

Updated on - 23 Oct 2025

Understanding taxes can feel complicated, especially when there are new rules and options. One such rule is Section 115BAC of the Income Tax Act, which introduced the New Tax Regime in India. This section gives taxpayers the choice to pay income tax at lower rates but with fewer deductions and exemptions.

In this blog, we'll explain what Section 115BAC means, the tax rates under this regime, who can use it and which deductions are still allowed.

What is Section 115BAC of the new tax regime?

Section 115BAC was added to the Income Tax Act to offer a new and optional way to pay tax. This section came into effect from the financial year 2020-21. Under this section, individuals and Hindu Undivided Families (HUFs) can choose to pay taxes at reduced rates. However, they must give up most of the deductions and exemptions available in the old regime.

The main idea behind Section 115BAC is to make tax filing simpler. If you don’t have many investments or deductions to claim, the new regime might save you more money. But if you do take advantage of tax-saving schemes and expenses, the old regime could still be better for you.

Income tax slab rates under Section 115BAC

The tax slabs under the new regime are simpler and come with lower tax rates compared to the old system. Here are the current slab rates under Section 115BAC (after 1 April 2023):

What is the eligibility for Section 115BAC of Income Tax Act?

Not everyone can opt for Section 115BAC. Let’s understand who can and who cannot use the new regime:

Eligible persons:

• Individuals (both salaried and self-employed)
• Hindu Undivided Families (HUFs)
• Resident individuals and non-residents
• Persons with or without business income

Updated on 2 Dec 2025

If you have business income, you must file Form 10-IEA before the due date of your
income tax return to choose the new regime. Once chosen, business income taxpayers cannot switch regimes every year. They can go back to the old regime only once in their lifetime. If you don’t have business income, you can switch between the new and old regime every year.

Those supporting elderly parents may also want to consider the cost of senior citizen health insurance before choosing a tax regime. These policies generally tend to have higher premiums and in the old regime, you could claim them under Section 80D. While that isn’t possible under the new regime, the insurance itself is still valuable, as older adults are more likely to need hospital care.

What deductions are allowed under the new tax regime?

One of the main conditions of Section 115BAC is that you cannot claim most deductions and exemptions that are available in the old regime. But there are still a few deductions that are allowed:

• Standard Deduction of ₹50,000 on salary (only from FY 2023-24 onwards)
• EPF (Employer’s contribution): Up to 12% of salary
• NPS employer contribution: Up to 10% of salary
• Rebate under Section 87A for income up to ₹7,00,000
• Deduction for Agniveer Corpus Fund under Section 80CCH (if applicable)

Deductions not allowed under Section 115BAC:

• House Rent Allowance (HRA)
• Leave Travel Allowance (LTA)
• Standard deduction on salary (₹50,000) – (Note: From FY 2023-24, this is now allowed)
• Interest on home loan (under Section 24)
• Deductions under Section 80C (like LIC premium, PPF, ELSS)
• Section 80D (health insurance)
• Section 80E (education loan interest)
• Many other specific deductions and exemptions

While most common deductions are not available, some relief is still offered, especially to salaried people.

Even though the premium paid for health insurance isn’t deductible under the new tax regime, it’s still a wise personal expense. Medical costs can be unpredictable, and having proper health coverage helps you avoid large out-of-pocket bills.

If you’re unsure which plan suits you or your family best, we can help. Fill out the form on this page to get personal advice on choosing the right health insurance for your needs.

Conclusion

Section 115BAC of the Income Tax Act gives taxpayers an alternative way to pay tax. It offers lower tax rates but removes many deductions and exemptions. From April 2023, the new regime is the default, but you can still choose the old one if it suits you better. The key is to compare both options every year, especially if your financial situation changes.

Disclaimer:

The information provided in this blog is for educational and informational purposes only. It is not intended as a substitute for professional advice, diagnosis or treatment. Please consult a certified medical and/or nutrition professional for any questions. Relying on any information provided in this blog is solely at your own risk, and ICICI Lombard is not responsible for any effects or consequences resulting from the use of the information shared.

Alkaptonuria is a health disorder that is very rare and inherited. The condition is also known as black urine disease, whereby a person’s urine turns dark brown or black when exposed to air. The disorder prevents the body from fully breaking down two protein-building amino acids, tyrosine and phenylalanine. The body is unable to produce an enzyme called homogentisic dioxygenase acid (HGD), which discolours the bones and cartilage and makes them brittle. This condition signals the onset of osteoarthritis, especially in the spine and large joint areas. Alkaptonuria is a rare genetic inborn error of protein metabolism. So, what causes alkaptonuria?

What are the Causes of Alkaptonuria?

Alkaptonuria is caused by a defect in the homogentisate 1, 2- dioxygenase (HGD) gene. Studies have found the condition to be autonomously recessive, wherein two inherited copies of the faulty HGD gene (one from each parent) are passed onto the offspring. Generally, the HGD gene provides instructions for making an enzyme called homogentisate oxidase, which is needed to break down homogentisic acid. 

However, in this condition, the body cannot produce enough HGD, resulting in the accumulation of homogentisic acid in the bones and cartilage. This accumulation leads to a condition called ochronosis, which is characterised by a blue-black discolouration of the skin and cartilage. When the homogentisic acid leaves the body through urine, turning the urine brownish-black as it comes in contact with air.

Have you ever wondered if it’s possible to change the tax regime while filing an ITR? Understanding the complexities of tax regulations can be overwhelming, with changes introduced in Budget 2023. Let’s explore how to change the tax regime while filing ITR so you know how to go about it.

Old Tax Regime

In the old tax structure, taxpayers qualified for all the exemptions and deductions available under Section 80D and more for their expenses, investments, premiums paid towards insurance policies, housing loans and the like. This structure favoured people who qualified for deductions through their heavy investments and high spending behaviour.

New Tax Regime

The new tax structure, introduced during the 2020 Budget, was again revised in the budget presented in 2023. As per this new structure, taxpayers are given concessions in their tax percentages. Earlier, the basic exemption limit was fixed at Rs.2,50,000. However, the new tax regime increased this limit to Rs.3,00,000.

One important change in the new tax regime, individuals have limited options for claiming deductions. However, some specific deductions can be claimed under Section 80CCD(2) and Section 80JJA. The former is for employed individuals, and the latter is for business income.

Change Tax Regime While Filing ITR

So, can we change the tax regime while filing ITR? Yes, you have the option to transition between the Old Tax Regime and the New Tax Regime as per Budget 2023 when filing your ITR.

If you are a salaried individual, the following is applicable to you:

• You can switch your tax regime throughout the year when filing your ITR; this can be done even if you have chosen the new regime.
• You can choose your preferred regime (i.e., old or new) within the ITR form.
• You do not need to fill out any additional forms or follow different procedures.

Before you switch, remember that the new tax regime will now become your default tax regime for FY 2023-24.

If you are an individual with Business or Profession Income, the following is applicable to you:

• There is limited flexibility to change/switch tax regimes.
• When you opt for a new tax regime, you can switch back to the old one only once in your life.
• You must fill and submit Form 10-IE along with your ITR. Failing to submit Form 10-IE within the original due date for filing ITR makes you ineligible to switch back to the old tax regime for that financial year.

In the changing world of taxes, it's crucial to understand standard deductions in the new tax regime, as it can significantly impact your financial planning. So, let's delve into the recent reforms that have streamlined the range of deductions, so you have clarity on the same.

Deductions Allowed in New Tax Regime

• Standard Deduction: Under the new tax regime, individuals are eligible for a deduction provided by the government, which allows for a fixed deduction from their taxable income.

• Contributions to New Pension Scheme (NPS): Any contributions made by your employer towards the New Pension Scheme can be deducted. The good news is that you don't need to submit any supporting documents for this deduction.

• Health Insurance Plan: Although the new tax system doesn't offer deductions for health insurance premiums, it's still an important aspect of planning. Taxpayers can explore other sections of the ITA where they may be eligible for deductions.

Being pregnant is a wonderful journey filled with emotions, physical changes, and countless questions about what is safe for both you and your growing baby. One food that often raises eyebrows is cabbage - a versatile vegetable that is loaded with vital nutrients and known for its unique taste. But is cabbage good for pregnancy? Some say it is a nutritional powerhouse, while others raise concerns about possible side effects. This article will dive into the benefits, potential risks, and whether it should be a regular part of your prenatal diet. 

Is it Okay to Have Cabbage During Pregnancy?

 Let's take a look at the benefits of having cabbage while pregnant: 

1. Rich in nutrients

Cabbage provides key nutrients for you and your baby. Its calcium supports strong bone growth, iron prevents the risk of anaemia, and folate protects against neuromuscular defects. It is also a treasure trove of vitamins C and K. Add some cooked cabbage to your plate and embrace its nutritional value.

2. It contains few carbohydrates:

Pregnant women require approximately 300 extra calories per day in the second and third trimesters. Choosing low-calorie foods like cabbage helps prevent excessive weight gain. These foods provide essential nutrients without adding too many calories. 

3. Prioritise Food Safety:

To prioritise a safe diet during pregnancy, it is advisable to opt for cooked rather than raw cabbage. The risk of bacteria from raw vegetables, especially Listeria, is high. Listeria during pregnancy increases the chances of premature birth, miscarriage, or fetal death. Pregnant women are more likely to acquire infections by Listeria after eating contaminated food.

Section 89 of the Income Tax Act (1961) provides relief for individuals who receive income in arrears or in advance, potentially mitigating increased tax burdens. This applies to situations like salary arrears, advance salary for a period exceeding 12 months in one financial year, and other incomes, including family pensions, gratuity, commuted pension, etc.

Section 89 of the Income Tax Act

• Section 89 of the Income Tax Act offers relief by ensuring that the tax bracket for employees remains the same as it would have been if they had received the arrears or advance salary in the year. To claim this relief, taxpayers need to include it when filing their income tax returns for the assessment year.

• It's essential for taxpayers to be aware of the eligibility criteria and documentation requirements associated with claiming relief under Section 89. This ensures adherence to tax laws and compliance with procedures.

• When you file your taxes, you have the option to submit Form 10E in order to take advantage of Section 89 (1) of the Income Tax Act and recalculate your tax liability.

• The employer needs to furnish details about any pending arrears or advance salary in Form 10E.

• The tax officer will determine the tax amount based on the salary that was due in each year and make adjustments.

• If you have paid taxes in the year, it will either be refunded to you or applied towards future tax obligations.

Section 87A of the Income Tax Act (ITA), 1961, provides an opportunity for taxpayers to receive a rebate on their income tax liability. It's important to understand the details of this section in order to make the most of the tax benefits available. Let’s look closely at Section 87A and what’s in it for you.

87A in Income Tax

Section 87A of the ITA provides a rebate on your tax liability. To be eligible for a rebate under Section 87A, your taxable income (after taking deductions into account) must fall below a threshold. The threshold for 87 A rebate varies depending on the tax system you opt for:

• Under the old tax regime: If your income is up to INR 5 lakh, you can receive a deduction of INR 12,500.
• Under the new tax regime: If your income is up to INR 7 lakh, you can receive a rebate of INR 25,000.

Do note that NRIs (Non-Resident Indians), HUFs (Hindu Undivided Families), and firms are ineligible for a tax rebate under Section 87A of the ITA.

When it comes to income tax, having an understanding of the deductions can have a significant impact on your financial planning. Let’s explore what is 80GG and how it can be advantageous for taxpayers.

80CCG 1B In Income Tax

The primary beneficiaries of Section 80GG are individuals who do not receive a house rent allowance (HRA) but still have expenses.

• What is 80GG in income tax: Section 80GG is a provision within Chapter VI A of the Income Tax Act, 1961, which aims to offer relief to individuals who pay rent for accommodation but do not receive HRA from their employers.

• Eligibility: To be eligible for this deduction, certain conditions must be met by the taxpayer. Some of these are —

1. Neither the taxpayer nor his/her spouse, minor child, or HUF (Hindu Undivided Family) to which he/she belongs should own any residential property where they reside or work.
2. The taxpayer has filed a declaration in Form 10BA.

• Deduction amount: The deduction allowed under this Section is calculated as the least of the following —

1. Actual Rent Paid minus 10% of Adjusted Total Income
2. 25% of Adjusted Total Income
3. Rs 5,000/month or Rs 60,000/year

Updated on Nov 2025

Saving tax is one of the main reasons why many people choose certain investment options. The Income Tax Act provides various sections that allow tax deductions, and one of the most widely used is Section 80CCD(1B).

In this blog, let us look at Section 80CCD(1B) in detail: the savings it applies to and how you can benefit from it.

80CCD 1B in income tax

Section 80CCD (1B) of the Income Tax Act provides an extra tax deduction of up to ₹50,000 for investments made in the individual's Tier-I NPS account. This is over and above the ₹1.5 lakh deduction available under Section 80C, which also covers tax reduction for the premium of a health insurance policy for the family. Tax deduction under 80CCD (1B) is available to all individuals - salaried, self-employed or professionals. However, the benefit is not available for contributions made by employers.

Eligibility for claiming deduction under section 80CCD(1B)

Not every taxpayer can use this section. The Income Tax Act sets clear eligibility rules:

• The deduction is available only to individuals. Hindu Undivided Families (HUFs) or companies cannot claim it.
• Both salaried and self-employed individuals may claim the deduction if they contribute to the retirement account.
• The person claiming must be an Indian resident or a Non-Resident Indian (NRI) who has invested in the eligible retirement scheme.
• Contributions made by employers are not counted under 80CCD(1B); it covers only self-contributions

Maximum deduction limit under 80CCD(1B)

The maximum deduction under Section 80CCD(1B) is ₹50,000 per financial year. If the contribution is less than ₹50,000, the deduction is restricted to the actual amount invested.

Difference between 80CCD(1), 80CCD(1B) and 80CCD(2)

The scope of these three subsections of the Income Tax Act is different.

80CCD(1): Self-contribution to retirement account. Limit is 10% of salary (salaried) or 20% of gross income (self-employed), within ₹1.5 lakh overall limit.

80CCD(1B): Additional self-contribution deduction up to ₹50,000, over ₹1.5 lakh limit.

80CCD(2): Employer contribution deduction up to 10% of salary (basic + DA), separate from 80C and 80CCD(1B).

How to claim 80CCD(1B) deduction in the income tax return?

The deduction may be claimed while filing the Income Tax Return (ITR). The steps are simple:

• Identify the eligible contributions made in the financial year.
• Report these contributions under the “Deductions under Chapter VI-A” section in the ITR form.
• Select the relevant subsection (80CCD(1B)) when entering the amount.
• Keep receipts or statements of contribution as proof in case verification is required.

Benefits of claiming deduction under 80CCD(1B)

Claiming a deduction  under 80CCD (1B) provides multiple advantages:

• Lowers taxable income, which may reduce overall tax liability.
• Encourages disciplined retirement savings by providing a tax benefit.
• Offers an additional deduction of ₹50,000, which may be useful for taxpayers who already use the entire 80C limit.
• Contributions may also provide long-term financial security, since the savings are directed towards retirement planning.

Example of 80CCD(1B) deduction calculation

Let’s say the annual salary of an individual is ₹10,00,000. The person’s NPS Tier 1 contribution is ₹70,000 and other deductions (e.g., 80C) account to ₹1,30,000.

Calculation:

Total NPS contribution: ₹70,000

Eligible for reduction under 80CCD(1B): ₹50,000 (as the maximum limit is ₹50,000)

Total deduction under 80CCD(1B): ₹50,000

Tax impact (Assuming 30% Tax Bracket):

Taxable income before deduction: ₹10,00,000 - ₹1,30,000 = ₹8,70,000

Taxable income after 80CCD(1B) deduction: ₹8,70,000 - ₹50,000 = ₹8,20,000

Tax saved: ₹50,000 × 30% = ₹15,000 (excluding cess)

Final taxable income: ₹8,20,000

Conclusion

Section 80CCD(1B) serves as a special provision in the Income Tax Act that allows individuals to claim an additional deduction for their retirement savings. It is different from 80CCD(1) and 80CCD(2) and provides a maximum deduction of ₹50,000 as an extra benefit. Understanding its rules, eligibility and calculation method can help individuals use it effectively when filing their income tax returns.

As you take steps to secure your retirement through contributions under 80CCD(1B), consider safeguarding your future with the right health insurance policy. Get personalised insurance advice and solutions by filling out the form provided on this page.

FAQs

• 1. Can both salaried and self-employed individuals claim 80CCD(1B)?

Yes, both categories of taxpayers may claim a tax deduction under 80CCD (1B), provided they contribute to the eligible retirement account.

• 2. Can an employer’s contribution be claimed under 80CCD(1B)?

No, only self-contributions qualify under 80CCD(1B). Employer contributions come under 80CCD(2).

• 3. Can Non-Resident Indians (NRIs) claim this deduction under 80CCD(1B)?

Yes, NRIs who contribute to the eligible retirement account may also claim a deduction.

Disclaimer: The information provided in this blog is for educational and informational purposes only. It is not intended as a substitute for professional advice, diagnosis or treatment. Please consult a certified medical and/or nutrition professional for any questions. Relying on any information provided in this blog is solely at your own risk, and ICICI Lombard is not responsible for any effects or consequences resulting from the use of the information shared.

Are pregnancy cravings confusing you? Don’t worry, we’ve got your back (and tummy)! Throw away the dietary challenges and welcome pumpkin, the superfood superstar, to your plate. This versatile wonder satisfies those sweet cravings and provides you and your growing little one with plenty of nutrients. From supporting your immune system to boosting baby growth, the humble pumpkin empowers you to take this beautiful journey with confidence and radiant health.

Pumpkins pack a punch for pregnant women: high fibre for foetal weight, potassium for high blood pressure, vitamin C for immunity, and vitamin A, essential for foetal growth!

Nutritional Value of Pumpkin

Given below is the breakdown of nutrients found in one cup of pumpkin-

Is it Safe to Eat Pumpkin While Pregnant?

Yes, pumpkin is emerging as a valuable dietary companion for expectant mothers seeking basic natural nutrients. It offers a sweet taste and provides pregnant women with essential nutrients such as iron, vitamin C, and vitamin A. This versatile autumn delight can easily be incorporated into a variety of dishes to personalise taste. Pumpkins can be roasted, pureed, baked, or added with bananas to create savoury soups, sweet pies, and refreshing smoothies. It also blends well with several other foods. 

How Much Pumpkin Can You Eat While Pregnant?

The ideal portion of pumpkin to consume during pregnancy depends on your diet and nutritional needs. As a general guideline, the following servings of pumpkin are considered safe-

• Pumpkin Flesh: Go for one cup of cooked pumpkin each day, as it contains all the essential vitamins and minerals the body requires daily.
• Pumpkin Seeds: Limit these to a handful to avoid excess calories.
• Pumpkin-Based Food Items: You can include pumpkin soup, smoothies, or baked food in your balanced diet as directed by the health care expert or dietician.

Although pumpkin has many benefits and is considered safe to consume during pregnancy, be aware of any allergies or aversions it may cause.

Health Benefits of Eating Pumpkins During Pregnancy

Now that you know about the nutritional contents and ways of including pumpkin in your diet, let’s understand its benefits:

• Nutrient-packed fall meals that expectant moms love: Pumpkins are a healthy source of nutrients for pregnant women, providing essential vitamins and minerals. The vegetable is rich in folate, which prevents congenital challenges, and the iron and magnesium support a healthy pregnancy. The high fibre content helps prevent constipation and regulates blood sugar, which is especially beneficial for diabetics during pregnancy. Pumpkin seeds are a healthy food, providing protein, healthy fats, zinc, potassium, and other essential minerals. This vegetable promotes baby growth, maintains blood pressure, and can be rounded off well by a banana supplement.
• Pumpkin eases morning sickness: About 70% of pregnant mothers experience morning sickness, which can be concerning at times. Pumpkins have been shown to be beneficial in preventing constipation, given their high fibre content, which promotes regular digestion, reduces morning sickness, and alleviates constipation.
• Boosts the immune system and helps the baby access the benefits: Pumpkins provide antioxidants and prevent cell damage that free radicals can cause, thereby improving the well-being of mother and baby during pregnancy. Adding spinach to the prenatal diet helps prevent oxidative stress and boosts immune function. In addition, the vitamin C in pumpkin helps in the healthy growth of the uterus.

Conclusion

Pumpkins may pack quite a few pregnancy-friendly nutrients, but remember, quality is the key. It’s important to check with your doctor and ensure it doesn’t exacerbate pre-existing conditions. Moreover, having medical insurance before delivery can empower you to seek timely medical advice and address concerns about your diet and other postnatal issues. 

Pomegranate is a tasty and healthy fruit packed with plenty of nutrients. It is commonly called Annar in Hindi or Daalima in Bengali. Pomegranates are full of vitamin C, fiber, folate, and potassium, that can help lower the risk of chronic diseases. But is pomegranate good for pregnancy? This article will explore the various nutritional advantages of this delectable fruit and uncover its benefits for expectant mothers.

Is it Okay to Have Pomegranate During Pregnancy?

 It is recommended to eat a variety of fresh fruits during pregnancy to acquire extra nutrients. Pomegranates are an outstanding choice with important nutrients, and studies have shown that their juice can help prevent issues such as preeclampsia, growth restriction and premature birth.

Listed below are the benefits of consuming pomegranate: 

• High blood pressure levels during pregnancy, called preeclampsia, can be threatening for both mother and baby. While pomegranate juice with healthy ingredients can help with this condition, it is not a guaranteed fix. Always consult your doctor first, especially if you have issues with high blood pressure or other health problems. Remember that eating healthy, being active, and managing stress are the keys to managing your stress throughout your pregnancy!

• Pomegranate juice is good for your heart, as it contains antioxidants that can help lower the amount of bad cholesterol (LDL) that can clog arteries. Although more research is needed, drinking some pomegranate juice may have positive effects on the heart.

• High in antioxidants such as punicalagin and punicic acid, pomegranate juice can protect the developing baby’s brain during pregnancy.

• A pregnant woman requires strong bones as the baby develops. Pomegranate juice, loaded with calcium and other nutrients, could be your friend in keeping your own bones rock-solid during pregnancy.

• Placental problems can sometimes lead to early births or smaller babies. This might be due to stress on the placenta. While research is ongoing, pomegranate juice, with its antioxidant power, may help reduce this stress and potentially lower these risks. Remember to first speak to your healthcare practitioner before adding it to your routine.

Coconut water, a refreshing and popular drink obtained from young coconuts, has become popular in recent years. Studies say it has health benefits like hydration, electrolyte replacement, and weight loss support. So, it's no wonder that people are turning to this tropical beverage. However, for pregnant women who are mindful about what they eat and drink for the sake of their baby’s development, questions may arise about whether coconut water is safe during pregnancy. In this article, we’ll delve into the benefits of coconut water and its potential effects on pregnancy.

Is It Okay to Have Coconut Water During Pregnancy?

Yes, it's generally considered safe for pregnant women to consume coconut water, and it can offer several benefits during pregnancy, like:

• Strengthens the Immune System

Coconut water contains many vitamins, minerals, and essential antioxidants that help strengthen the immune system. Therefore, drinking coconut water during pregnancy could help protect the mother and baby from diseases.

• Hydration

Coconut water is packed with important electrolytes like potassium and magnesium, critical in maintaining hydration levels in pregnancy. Adequate hydration is essential in preparing for the increased blood volume and circulation needed for the child in the womb.

• Nutrient Boost

Coconut water is a source of essential nutrients like vitamin C, calcium, and phosphorus, vital for maternal wellness and foetal development. These nutrients are beneficial to bone and tissue formation, immune system support, and cell growth.

• Low Calorie

Compared to most other beverages, coconut water has a lower calorie concentration and no added sugars or preservatives. This makes it a better option to quench the thirst and overcome cravings for unhealthy sugary drinks. It is also ideal for preventing increased weight gain during pregnancy.

• Antioxidant Properties

Coconut water is rich in antioxidants that neutralise free radicals in the body. These antioxidants can contribute to the mother's well-being, helping to fight inflammation and other harmful conditions. 

It is recommended that you consult a healthcare professional for guidance on dietary changes, particularly in pregnant women.

A pregnant woman will certainly want to take care of her diet to ensure the best for herself and her baby. And, in this quest for the best of foods, she might surprise herself by asking aloud, “Is kiwi good for pregnancy?”

To begin with, the kiwi is a delicious fruit and rich in nutrients. It can be an excellent supplement to your pregnancy dietary plan. Kiwi contains vitamins, folate, and minerals such as potassium and iron. 

This fruit is also low in sugar and fats while rich in dietary fibre. Select slightly firm kiwis (not rock-hard), and allow this wonderful fruit to satisfy your sweet tooth as well as provide you with proper nutrition during this crucial time of pregnancy.

Is It Okay to Have Kiwi During Pregnancy?

Besides being deliciously “citrusy”, the kiwi contains a high level of folic acid, which actively helps prevent foetal growth defects. Kiwi also helps expectant mothers absorb iron more efficiently. Iron is essential for ensuring a mother's blood carries enough oxygen to her baby.

• Folate content: Folate, or folic acid, is essential during pregnancy as it minimises the risk of neural tube defects and fosters the development of the baby's brain and spinal cord.
  
• Potassium: The kiwi is an excellent potassium source. It is necessary to keep electrolytes in balance, control blood pressure, and support the muscles. Consumption of sufficient potassium during pregnancy may even prevent diseases.
• Iron: Essential for preventing anaemia during pregnancy. Iron is essential for haemoglobin production, the protein present in red blood cells (RBCs) responsible for carrying oxygen to tissues and organs. Kiwi contains iron, contributing to overall maternal blood health.
• Antioxidants: The kiwi is a good source of antioxidants, such as vitamins C and E, which can fight back oxidative stress and reduce inflammation. Antioxidants support the immune system, protecting cells from getting damaged.
• Dietary fibre: The presence of dietary fibre in kiwi helps prevent constipation, a common problem experienced by pregnant women. Furthermore, fibre aids in digestion and in regulating blood sugar levels.
• Low in sugars and fats: Compared to many other fruits, the kiwi is relatively low in sugars and fats, making it a healthy option for satisfying sweet cravings without causing spikes in blood sugar levels or excessive weight gain.

A Family health insurance plan is the best insurance policy for yourself and your entire family. It is a single insurance policy that includes all family members. This implies you, your wife, and your kids can join a similar insurance policy for a particular amount.

A Health Top-Up Plan is an additional insurance plan we can take in addition to our initial plan. It would act as an additional safety and can be more useful than just having a single insurance policy. It's a good way to ensure your family stays safe and is covered for unexpected medical expenses.

Can I Get Top-Up Insurance for My Family Floater Plan?

In general, you can get a top-up health insurance plan along with your family floater plan; however, some conditions might apply. These conditions are:

• Existing Policy: Your existing policy can sometimes decide whether you can get a family floater top-up or not. Many policies agree that you should get top-up insurance, while others may not.
• Age Limit: Insurance companies often have an age limit for getting top-up insurance. However, these limits can vary, so it's best to ask your insurance provider about their specific rules for top-up plans.
• Deductible: Different top-up plans can also have various conditions, and some could try to incorporate deductibles. You could pay a specific sum before your top-up coverage can kick in.
• Health Check-up: Your eligibility for the top-up health insurance policy will be determined based on your health check-ups and results, which might depend upon your age and any chronic diseases you have.