Deduction under p and l account

If you are individual, than there is no P & L Account in your case, So, no question of Deduction. (P&,L Account is prepared for business entity)

But Yes, you can get Deduction u/s 80D on medical expenses as prescribed in Section. 80D

If a singer getting professional income prepares p and l account and has medical expenditure . Whether these are deductible or not?

No, It's not deductible from Profit and loss Account of Profession, As it's personal expenses, not relating to it's Profession.

Ok...But I have a doubt regarding claiming medical insurance expenditure , whether it can be claimed , if another company is paying it on behalf of someone...The policy is in the. name of a person , but another company is paying on her behalf...then , whether the person ( on whose behalf insurance is paid ) can claim deduction or not?