My cousine brother is an employee in tata motors he has an income around 9.2 lakhs. Recently his father heart operation in aaims and total expenditure around 5 lakh, tata motors reimburse 3.90 lakhs and remaining 1.1 lakh bear from his own pocket, on 3.9 lakhs tata motors deduct 30% Tds my query is there any deduction in IT act to claim thise expense