Valuation of medical perquisites: employer reimbursements taxable only above prescribed annual exemption, changing previous salary-based limit. Reimbursement of medical expenses or provision of medical facilities by an employer is taxable only in excess of Rs. 5,000 per annum; this clarification applies to all classes of employees, including managers and directors, and is effective from the year 1983-84 (assessment year 1984-85).