This discussion clarifies whether an individual can claim a tax exemption under Section 80D of the Income Tax Act when they have paid the premium for a medical insurance policy where their father is the policyholder. The consensus is that yes, you can claim this income tax benefit in your tax return (ITR).
I have one medical Insurance policy, the policy holder is my father, but policy amount is paid by me. In this case Can I claim TDS exemption U/S 80D ? Please clear my doubt ASAP