Medical treatment exemptions and employer health benefits are excluded from perquisite taxation under prescribed statutory conditions. Medical treatment and specified health-related expenditure provided by an employer are not treated as perquisites where the benefit falls within the statutory exceptions for employer-maintained hospitals, reimbursement of actual medical expenses in Government, local authority or approved hospitals, treatment for prescribed diseases in approved hospitals, employer-paid or employer-reimbursed health insurance under approved schemes, home-to-office transport, and, subject to prescribed conditions, medical treatment outside India together with permitted travel and stay expenses. The treatment of foreign medical travel depends on RBI-permitted limits and the employee's gross total income where the travel exemption is claimed.