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<h1>Employer Medical Reimbursements for Treatment in Recognized Public Hospitals Not Taxable Perquisite per Circular No. 481.</h1> Circular No. 481, dated February 20, 1987, clarifies that employer reimbursement of medical expenses incurred by employees for treatment in recognized public hospitals in India is not considered a taxable perquisite. The term 'recognized public hospital' refers to hospitals recognized under the Central Government Health Scheme (CGHS) and Central Services (Medical Attendance) Rules for medical treatment and reimbursement purposes. This clarification follows previous guidance issued in Circular No. 445, dated December 31, 1985. The Hindi version of this circular will be provided subsequently.