Employer-paid medical treatment non-perquisite for specified diseases at approved hospital; employer need not deduct tax at source. Approval is granted to M/s Dr. Bimal Hospital & Research Centre Pvt. Ltd., Patna 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), so that employer-paid medical treatment at the approved hospital for specified diseases shall not be treated as a perquisite for sections 15, 16 and 17. The employer is not required to deduct tax at source in respect of such sums. The approval is time-limited, conditional on Rule 3A(1) compliance, and subject to withdrawal for misrepresentation or non-compliance.