200. Health insurance policy premiums qualify for tax relief under Income Tax Act?

A) 80C
B) 80D
C) 10(10D)
D) 80E
✅ ANSWER: B
The premium paid towards health insurance policies qualifies for deduction under Section 80D of the Income Tax Act. On the premium paid for self, spouse, children and parents, the maximum deduction that can be availed is Rs 25,000 a year, provided the age of the individual is not above 60.

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