Rebate under section 80d

*If I pay 2 Year Health Insurance premiums. My One Year Premium = Rs.20,000/- I Pay Two Year Premium = Rs.20000/- x 2 = Rs.40,000/- less 10% = Rs.36,000/- My Premium Break up = 1st year Rs.20,000/- and 2nd Year Rs.16,000/- (Advance for next year) Can I claim rebate under section 80D as below: A. This year for Rs.20,000/- eligible for Rs.15,000/- (Rs.16,000/- paid in advance c/f) Next Year for Rs.16,000/- eligible for Rs.15,000/- (Paid in Advance last Year) Or B. Only total this year and Nil for Next Year If 'B' is correct, why the insurer is allowed to collect 2 years premiums, there has to some provisions. * Break up of 1st and 2nd Year Premium Shall be printed on Policy.