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<h1>Income-tax Act Section 17 Amendment: Employer-paid medical expenses in approved hospitals exempt from tax with required documentation.</h1> Section 17 of the Income-tax Act is amended to modify clause (ii) in the proviso. Effective from April 1, 1993, it specifies that any sum paid by an employer for an employee's medical treatment or that of their family is exempt if incurred in a government or approved hospital. For prescribed diseases treated in approved hospitals, the employee must submit a hospital certificate and payment receipt with their income return.