Perquisite exclusion for employer-paid medical treatment at approved hospital, tax withholding not required while approval is conditional on compliance. Approval is granted to Samford Hospital Pvt. Ltd., Kokar Chowk, 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). Employer payments for medical treatment at the approved hospital for diseases specified in Rule 3A(2)(e) shall not be treated as a perquisite for sections 15, 16 and 17, and the employer need not deduct tax at source under section 192. The approval is effective from the date of issue for three years and is conditional on continued compliance and may be withdrawn for misrepresentation.