Perquisite exemption: employer-paid medical treatment at approved hospital not treated as taxable perquisite for specified illnesses. Approval is accorded to Shri Sai Hospital, Patna, under the proviso to clause (2) of Section 17 read with Rule 3A(1) & 3A(2) so that any sum paid by an employer for medical treatment at the hospital for the specified diseases and ailments listed under Rule 3A(2) shall not be treated as a perquisite for the purposes of Sections 15, 16 and 17 of the Income Tax Act, 1961, subject to the qualifying durations and compliance conditions set out in the Rules.