deduction under section 80D

 Deduction under section 80D
1. Deduction allowed to Rs.15, 000 / - the amount paid to maintain health insuranceforce of assessee or his family (ie spouse and children)
2. Additional deduction up to Rs.15, 000 / - the amount paid to maintain effective health insurance of parents
3. In the case of HUF, the allowable deduction to Rs.15, 000 / - the amount paid tomaintain effective health insurance of any member of the HUF

Note: If the amount specified in (a) or (b) or (c) is paid to perform or keep in force an insurance on the health of any person in it, which is an older person, then the deductionavailable is to R 20.000 / -.
such insurance is in accordance with the scheme framed by
a) General Insurance Corporation of India as approved by the Central Government in this behalf, or;
b) any other insurer and approved by the Authority Insurance Regulatory and Development.