When a person pays mediclaim premium for 2 years together (Example: Rs.10,000/- for two years; from 1st Jan 2013 to 31st dec 2014). So for which assessment year this amount (Rs 10,000/) can be claimed under 80D the benefit. Should the Amount split 5000/5000 for 2 assessment years or it will only be applicable for the financial year he paid the premium in (example - 2012-13 in the above).