(2)Where the assessee is an individual, the sum referred to in sub-section (1) shall be the aggregate of the following, namely: -(a)the whole of the amount paid to effect or to keep in force an insurance on the health of the assessee or his family as does not exceed in the aggregate [twenty-five thousand rupees]; and(b)the whole of the amount paid to effect or to keep in force an insurance on the health of the parent or parents of the assessee as does not exceed in the aggregate [twenty-five thousand rupees] [Substituted 'fifteen thousand rupees' by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.].(c)[ the whole of the amount paid on account of medical expenditure incurred on the health of the assessee or any member of his family as does not exceed in the aggregate thirty thousand rupees; and [Inserted by Act 17 of 2013, section 14 (w.e.f. 1-4-2014).](d)the whole of the amount paid on account of medical expenditure incurred on the health of any parent of the assessee, as does not exceed in the aggregate thirty thousand rupees:Provided that the amount referred to in clause (c) or clause (d) is paid in respect of a [***] [Inserted by Act 33 of 1996, Section 23 (w.e.f. 1.4.1997).] senior citizen and no amount has been paid to effect or to keep in force an insurance on the health of such person:Provided further that the aggregate of the sum specified under clause (a) and clause (c) or the aggregate of the sum specified under clause (b) and clause (d) shall not exceed thirty thousand rupees.] [ Substituted by Act 12 of 1990, Section 16, for the proviso (w.e.f. 1.4.1991).]Explanation. - For the purposes of clause (a), "family" means the spouse and dependant children of the assessee.
