Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Rule 3A - Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner
Income-tax Rules, 1962 Part A Salaries
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Medical treatment exemption depends on approved hospital standards and prescribed diseases under the salary perquisite rules. Exemption from perquisite value applies only to medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner. Approval depends on compliance with detailed hospital conditions, including registration, hygiene, beds, operation and labour rooms, aseptic facilities, medical equipment, staffing, and patient records, and for Indian system of medicine and homoeopathic hospitals on the specified Office Memorandum conditions. The rule also lists the prescribed diseases or ailments and defines qualified doctor, nurse, and surgical operation for this purpose.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Medical treatment exemption depends on approved hospital standards and prescribed diseases under the salary perquisite rules.
Exemption from perquisite value applies only to medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner. Approval depends on compliance with detailed hospital conditions, including registration, hygiene, beds, operation and labour rooms, aseptic facilities, medical equipment, staffing, and patient records, and for Indian system of medicine and homoeopathic hospitals on the specified Office Memorandum conditions. The rule also lists the prescribed diseases or ailments and defines qualified doctor, nurse, and surgical operation for this purpose.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.