Medical treatment abroad reimbursement requires essentiality certificate; waivers possible in genuine emergencies based on merits. Reimbursement for specialised medical treatment abroad for managerial personnel requires an essentiality certificate issued by the Director General of Health Services of the relevant State/Union Territory; the Central Government may waive this requirement in genuine and deserving medical emergencies. Waivers are considered on merits taking into account the case circumstances, company financial position, period of association, total managerial remuneration, prior medical reimbursements and other relevant factors.
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 abroad reimbursement requires essentiality certificate; waivers possible in genuine emergencies based on merits.
Reimbursement for specialised medical treatment abroad for managerial personnel requires an essentiality certificate issued by the Director General of Health Services of the relevant State/Union Territory; the Central Government may waive this requirement in genuine and deserving medical emergencies. Waivers are considered on merits taking into account the case circumstances, company financial position, period of association, total managerial remuneration, prior medical reimbursements and other relevant factors.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
