Health insurance premium deduction extended to individuals and HUFs, with an enhanced ceiling for senior citizens and insurer approval requirements. Section 80D allows a deduction, for payments other than cash, of premiums paid for health insurance when computing total income of an individual or HUF: for individuals the aggregate covers premiums for the assessee and family and for the assessee's parents; for HUFs it covers premiums for any family member. The section provides an increased ceiling where the insured is a senior citizen. Eligible premiums must be paid to insurers under schemes approved by the General Insurance Corporation or by insurers approved by the Insurance Regulatory and Development Authority.