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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Medical Expense Reimbursements Exempt from Tax Under Specified Conditions Including Section 17(2)</h1> Perquisites in the form of medical expense reimbursements or provision of medical facilities by an employer are exempt from taxable salary under specified conditions. Exemptions apply when treatment is received at employer-maintained hospitals, government or approved hospitals under central health schemes, for medical insurance premiums, or for medical expenses up to Rs. 10,000 annually from outside doctors. Medical treatment abroad, including travel and stay expenses for the employee and one attendant, is exempt subject to Reserve Bank of India limits and income thresholds. This circular supersedes previous instructions and applies from the assessment year 1991-92 onward. A detailed list of recognized hospitals under the Central Government Health Scheme is annexed for reference.
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