Medical expenditure reimbursement: amendment limits exempt employer payments to government approved hospitals and requires hospital certificate and receipt. The amendment substitutes clause (ii) of section 17(2) to allow employer payments for employee medical treatment to be recognised only if treatment occurs in government maintained or government approved hospitals, or in hospitals approved by the Chief Commissioner for prescribed diseases; and requires the employee to attach a hospital certificate specifying the disease or ailment and the receipt for the amount paid to the hospital with the income tax return.