Hospital approval for tax-exempt employer-paid medical treatment benefits under income-tax rules, covering specified illnesses subject to conditions and renewal. Approval is granted to M/s. Gurjar's Multispeciality Hospital for the limited purpose under the proviso to clause (viii) of sub-section (2) of Section 17 read with Rule 3A; employer-paid sums for medical treatment of employees or family at the approved hospital for diseases listed in Rule 3A(2) shall not be treated as a perquisite for sections 15, 16 and 17 and are exempt in the hands of the employee, with the employer not liable to deduct tax under section 192, subject to conditions, inspections, non-transferability and a three-year validity.