Employer-paid medical expense exemption for specified diseases at approved hospital - non-perquisite treatment and no TDS deduction required. Approval is granted to The Panacea Multi Super Specialty Hospital under Rule 3A enabling employer paid medical expenditures for specified diseases or ailments incurred by an employee or family member at the approved hospital to be excluded as a perquisite and exempt from income tax in the employee's hands, with no obligation on the employer to deduct tax; the approval is time limited, non transferable and subject to Rule 3A(2) compliance, inspection, notification of violations and timely renewal.