Medical insurance/mediclaim

Section 80D provides for deduction of upto Rs.15,000 for mediclaim premium paid by an individual to insure the health of self, spouse and dependent children. If any of the persons mentioned above are senior citizens, the maximum deduction would be Rs.20,000 instead of Rs.15,000.

A further deduction of upto Rs.15,000 is provided for mediclaim premium paid by him to insure the health of his parents, whether or not they are dependent on him. If either of the parents are senior citizens, the maximum deduction would be Rs.20,000 instead of Rs.15,000.
The payment mode should be other than cash.
So, this section cast condition on to whom health is insured and deduction should be given to the assessee who paid the amount.

You mean to say that it is immaterial in whose name the policy is, it is the payee who will get the 80D tsx deduction, as in this case.

An individaul will get tax deduction under 80D, even if the mediclaim policy paid by him/her by cheque, is in the name of his/her parents.

Thanks

yes, who pays will get deduction if the insured is self, family (spouse and dependant children) or parents.