Hospital approval under Income Tax rules: employer-paid medical expenses for listed conditions excluded from perquisite taxation. Approval is accorded to M/s Big Hospital for the purposes of sub clause (b) of clause (ii) of the proviso to clause (viii) of sub section (2) of section 17 of the Income tax Act, 1961, under Rule 3A(1) and 3A(2). Employer payments for medical treatment of an employee's family at the approved hospital for specified diseases and ailments will not be treated as a perquisite for sections 15, 16 and 17, subject to the enumerated disease categories, exclusion of Indian systems of medicine and homeopathy, non transferability, inspection rights, continued compliance, and withdrawal on misrepresentation.