Medical expense reimbursement exclusion: not taxable when within salary-based annual ceiling and limited allowances apply. Ordinary medical facilities provided free or medical expenses reimbursed by an employer are not includible in an employee's taxable income if the annual amount does not exceed one month's salary; 'salary' for this rule includes dearness allowance but excludes other allowances or perquisites. This exclusion applies to all employees, including managers and directors, and overrides inconsistent statements in a later priced publication.
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 expense reimbursement exclusion: not taxable when within salary-based annual ceiling and limited allowances apply.
Ordinary medical facilities provided free or medical expenses reimbursed by an employer are not includible in an employee's taxable income if the annual amount does not exceed one month's salary; "salary" for this rule includes dearness allowance but excludes other allowances or perquisites. This exclusion applies to all employees, including managers and directors, and overrides inconsistent statements in a later priced publication.
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