Income Tax claim by husband on wifes expenses

This discussion explores whether a husband can claim a tax deduction for health insurance premiums paid by his wife for herself. Generally, the policyholder or proposer is eligible for the deduction under Section 80D. Since the wife paid the premium for her own health, the husband typically cannot claim this deduction on his Income Tax Return (ITR), even if he is the nominee. The key is who made the payment for which individual's health.