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If Medical Insurance/ Health Insurance is paid by father on behalf of independent son then father is the Proposer. In this case, since payment is done by the Proposer and PAN Card of the proposer is used so proposer will get the tax benefit. Here Father is the proposer so father will get the tax benefit against the PAN furnished by him.
If in this case son wants the tax benefit then he have to become the Proposer and Insured for the policy. He should use his own PAN card and also use his own bank account to make payment for his policy, so that he can get tax benefit.
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