sec 80D health insuramce

1. According to sec 80D medical insurance paid by the assessee for him and for his family will be available as a deduction under VI-A while computing his/her total income. 
2. Companies can take medical insurance policies on behalf of their employees and payment of premium can be of two types. 
3. If the premium on medical insurance is borne by the employer then it will be considered as perquisite in the hands of the employee u/s 17(2). However, many claims that medical insurance bore by the employer will be exempt in the hands of the employee. But there is no specific explanation for the same u/s 10. 
4. If the same was borne by the employee from his salary and paid by the employer on behalf of employee the same will be equated with payment made by the employee and thus sec 80D deductions in the hands of the employee cannot be denied on the same. 
5. It has become a common practice for employers to take a policy for their employees. However, the words given in sec 80D is "paid out of his total income" so there is no mandatory condition that it should be paid by the employee himself. It is enough if it is paid out of his own income. 
Please correct me if the above solution has an alternative view.