Fixed medical allowance treated as taxable salary income regardless of bill submission, taxable in employee hands. Fixed medical allowance paid monthly without requiring submission of medical bills is a component of salary and is fully taxable in the hands of the employee; labeling as 'medical' does not render a fixed, non conditional payment non taxable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Fixed medical allowance treated as taxable salary income regardless of bill submission, taxable in employee hands.
Fixed medical allowance paid monthly without requiring submission of medical bills is a component of salary and is fully taxable in the hands of the employee; labeling as "medical" does not render a fixed, non conditional payment non taxable.
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