This discussion clarifies Section 80D deductions for health insurance premiums. If you pay the premium for yourself, and your spouse is a senior citizen, you can claim the higher deduction of £50,000, even if you yourself are not a senior citizen. The key factor is who the premium is paid for and their age category.
05 March 2020
If Health Insurance Premium is paid by one party for self amounting 43826 who is not senior citizen but whose spouse is senior citizen then how much deduction is avialable u/s 80D 25000 or 50000?