(2)In the case of an assessee, being an individual, the sum referred to in sub-section (1), shall be the aggregate of the whole of the amount paid—(a)to effect or keep in force an insurance on the health (herein referred to as health insurance) of the assessee or his family, or any contributions made to the Central Government Health Scheme or such other scheme, as may be notified by the Central Government in this behalf, or any payment made for preventive health check-up of the assessee or his family, up to ₹25000 in aggregate;(b)to effect or to keep in force the health insurance, or any payment made for preventive health check-up, for the parent or parents of the assessee, up to ₹25000 in aggregate;(c)on account of medical expenditure incurred on the health of the assessee or any member of his family, up to ₹50000 in aggregate; and(d)on account of medical expenditure incurred on the health of any parent of the assessee, up to ₹50000 in aggregate.
