https://www.taxtmi.com/acts?id=3649 Exemption from perquisite value applies only to medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner. Approval depends on compliance with detailed hospital conditions, including registration, hygiene, beds, operation and labour rooms, aseptic facilities, medical equipment, staffing, and patient records, and for Indian system of medicine and homoeopathic hospitals on the specified Office Memorandum conditions. The rule also lists the prescribed diseases or ailments and defines qualified doctor, nurse, and surgical operation for this purpose. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 16 May 2026 13:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3649 Exemption from perquisite value applies only to medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner. Approval depends on compliance with detailed hospital conditions, including registration, hygiene, beds, operation and labour rooms, aseptic facilities, medical equipment, staffing, and patient records, and for Indian system of medicine and homoeopathic hospitals on the specified Office Memorandum conditions. The rule also lists the prescribed diseases or ailments and defines qualified doctor, nurse, and surgical operation for this purpose. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3649