Medical bills reimbursement

Dear Sir,

One of my friend has getting the salary, in gross salary does not contain Medical allowance. recently he going to declare the it. Hes spent medical expenses Rs.17000/- to his Father. Where we have shown this expenses and which section it is applicable. whether it is shown in sec.17(2) or 80D.

Please guide me as early as possible.
Thanks & REgards
Jayachandra Naidu
e-mail: jayachandrayv @ gmail.com