Employer-paid medical treatment exclusion: payments for qualifying hospital treatment not treated as perquisite and no TDS. Approval is granted to M/s Palika Vinayak Hospital Pvt. Ltd. under sub-clause (b) of clause (ii) of the proviso to clause (viii) of sub section (2) of section 17 read with Rule 3A(1) & 3A(2), so that sums paid by an employer for medical treatment at the hospital for diseases listed in Rule 3A(2) shall not be treated as a perquisite and the employer need not deduct tax at source under section 192. The approval is effective from the date of issue for three years, is non transferable, and is subject to inspection, renewal, and withdrawal if conditions are not met.