Employer-funded medical treatment exclusion: employer payments for specified eye treatment at approved hospital not taxable as perquisite. Approval is granted to M/s Raj Retina and Eye Care Centre under the proviso to clause (viii) of sub-section (2) of section 17 read with Rule 3A(1) & 3A(2). Employer payments for medical treatment at the approved hospital for eye-related diseases or ailments (excluding ear, nose or throat) shall not be treated as a perquisite for sections 15, 16 and 17, and the employer need not deduct tax at source in respect of such sums.