https://www.taxtmi.com/circulars?id=5020 Exemptions from taxable salary under Section 17 are specified for employer-paid or reimbursed medical treatment and provision of medical facilities where treatment is received in employer-maintained institutions, government or approved hospitals, or where expenditure is on medical insurance premiums. Reimbursement for treatment from outside practitioners is exempt up to a prescribed aggregate annual ceiling. Expenditure for treatment abroad, including travel and stay for the patient and one attendant, is exempt to the extent permitted by the foreign exchange regulator, subject to an income-linked exclusion for travel components. The circular supersedes prior instructions and attaches a list of approved hospitals. en-us Thu, 06 Jun 1991 00:00:00 +0530 Wed, 06 Aug 2025 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5020 Exemptions from taxable salary under Section 17 are specified for employer-paid or reimbursed medical treatment and provision of medical facilities where treatment is received in employer-maintained institutions, government or approved hospitals, or where expenditure is on medical insurance premiums. Reimbursement for treatment from outside practitioners is exempt up to a prescribed aggregate annual ceiling. Expenditure for treatment abroad, including travel and stay for the patient and one attendant, is exempt to the extent permitted by the foreign exchange regulator, subject to an income-linked exclusion for travel components. The circular supersedes prior instructions and attaches a list of approved hospitals. Circulars Income Tax Thu, 06 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5020