With effect from A.Y. 2011-12, there is an amendment in deduction which can be claimed u/s 80D in respect of payment of mediclaim premium. Now, an assessee can claim maximum Rs.15,000 of deduction for premium paid on his own policy incl. his/her spouse & children. Over and above this if assessee pays premium of his/her parents' health insurance then an additional deduction of Rs.15,000 can be claimed. Hence, maximum amount of deduction which can be claimed is Rs.30,000/-
Now my query is there is an assessee (unmarried) who has paid premium of his own health insurance policy of Rs.18,800 and the policy also includes his parents who are not senior citizens. That means there is no seperate policy of parents. So, can the assessee claim deduction of Rs. 18,800 or it will be restricted to Rs. 15,000 ?
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