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of <h1>Employer-paid medical benefits under proviso to clause (2), Section 17 generally non-perquisites with specified limits and conditions</h1> Employer-provided medical benefits under proviso to clause (2), Section 17 are generally non-perquisites: treatment in employer-maintained hospitals; reimbursement for treatment in government or specified approved hospitals and for prescribed diseases (with certificate/receipt); COVID-19 treatment reimbursements subject to notified conditions; employer-paid or reimbursed health-insurance premiums for approved schemes (employee or family as specified); and employer-funded overseas treatment, stay and attendant travel exempt subject to RBI limits and phased income thresholds (different limits pre- and post-01.04.2026 and amended gross income caps for travel exemption). Reimbursements mirror the same exemptions; fixed medical allowances and employer payments billed in employee names remain taxable.
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