80 c - insurance premium deduction

AS per 80 C, Only premium Paid during the year shall be eligible for Clamming deductions. Whether deduction can be carry forwarded & availed by the person in next assessment year, if the person has paid premium for the next year in the current year. Eg: Current Premium Period : feb 2015 - feb 2016 Next premium Period : Feb 2016 - feb 2017 the person has paid both the premiums during the year 2015 -16 , on aggregating it is exceeding More than the limit allowed as per 80 C. Any case law regarding deferring expenses as it relates to next year and claiming deduction in Next assessment year. please guide with It Thank You