Hospital approval enables employer-paid specified medical treatment expenses to be excluded from employee perquisites during the approved validity period. Approval is granted to Raj Hospitals, Ranchi under the proviso to section 17(2) read with Rule 3A, so that sums paid by an employer for medical treatment at the approved hospital for diseases specified in Rule 3A(2) shall not be treated as a perquisite in the hands of the employee; the approval is time limited, non transferable, subject to inspection, requires notification if statutory conditions cease to be met, may be withdrawn for fraud or non compliance, and requires timely renewal applications.