<s>[INST] What are the benefits available in respect of expenditure incurred on account of medical insurance premium/ medical expenditure to a senior citizen and on account of? [/INST] ​​​​​​​​​​ Section 80D of the Income-tax Law gives various provisions relating to tax benefits available on account of payment of medical insurance premium and other related items. Click the following link to know about details of section 80D which covers the details of special benefits under section 80D​ available to a senior citizen. Check page 5 topic "Deduction in respect of medical insurance premium [ S​ection 80D]" </s>