Perquisite exemption for medical treatment: employer-paid expenses at approved hospital not treated as perquisite and exempt from TDS. Approval is granted to M/s Maa Ram Pyari Super Specility Hospital, Ranchi, under sub-clause (b) of clause (ii) of the proviso to clause (viii) of sub-section (2) of section 17 read with Rules 3A(1) and 3A(2), permitting employer-paid sums for specified medical treatments at the approved hospital to be treated as non-perquisites for the purposes of sections 15, 16 and 17, and relieving the employer from TDS obligation for such payments while the hospital continues to satisfy the statutory conditions; the approval is limited to the stated premises and is subject to inspection, renewal and withdrawal conditions.