Deduction in respect of health insurance premia.

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....ecified in sub-section (9), out of his income chargeable to tax in the tax year. (2) In the case of an assessee, being individual, the sum referred to in sub-section (1), shall be the aggregate of the whole of the amount paid- (a) to effect or keep in force an insurance on the health (herein referred to as health insurance) of the assessee or his family, or any contributions made to the Central....

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.... (2)(b), which are paid on account of preventive health check-up, shall be allowed up to five thousand rupees in aggregate. (4) The amount of sum referred to in sub-section (2) shall not exceed fifty thousand rupees in aggregate of the sum specified under sub-sections 2(a) and 2(c) or aggregate of the sum specified under sub-sections 2(b) and 2(d). (5) In the case of assessee, being Hindu undivi....

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....or to keep in force the health insurance of such person. (8) Where the sum specified in sub-section (2)(a) or (b) or (5)(a) is paid to effect or keep in force the health insurance of any person specified therein, and- (a) such person is a senior citizen, the amount of sum as provided in such clauses, shall be substituted with fifty thousand rupees for twenty-five thousand rupees; and (b) such....