Employer-provided medical benefits excluded from perquisite inclusion, subject to scheme approvals and income-related conditions. Amendment excludes specified perquisite items from section 17(2): employer-provided medical treatment in employer hospitals; employer reimbursements for treatment in government, local authority or government-approved hospitals; employer-paid portions of premiums under Central Government-approved health insurance schemes linked to section 36(1)(ib) and section 80D; employer reimbursements for other medical expenditures up to a limit in the previous year; and employer expenditure on medical treatment abroad, travel and stay for patient and attendant, subject to a gross total income threshold and further Board-prescribed conditions referencing Reserve Bank guidelines.
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Provisions expressly mentioned in the judgment/order text.
Employer-provided medical benefits excluded from perquisite inclusion, subject to scheme approvals and income-related conditions.
Amendment excludes specified perquisite items from section 17(2): employer-provided medical treatment in employer hospitals; employer reimbursements for treatment in government, local authority or government-approved hospitals; employer-paid portions of premiums under Central Government-approved health insurance schemes linked to section 36(1)(ib) and section 80D; employer reimbursements for other medical expenditures up to a limit in the previous year; and employer expenditure on medical treatment abroad, travel and stay for patient and attendant, subject to a gross total income threshold and further Board-prescribed conditions referencing Reserve Bank guidelines.
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