https://www.taxtmi.com/acts?id=40479 The amendment inserts a new sub clause excluding employer payments for medical expenditure on employee or family member treatment for illnesses relating to COVID 19 from the definition of perquisite, subject to conditions to be notified by the Central Government; the change is retrospective to the start of the fiscal year and applies to the relevant assessment year and subsequent years. en-us Tue, 01 Feb 2022 14:48:33 +0530 Tue, 01 Feb 2022 14:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40479 The amendment inserts a new sub clause excluding employer payments for medical expenditure on employee or family member treatment for illnesses relating to COVID 19 from the definition of perquisite, subject to conditions to be notified by the Central Government; the change is retrospective to the start of the fiscal year and applies to the relevant assessment year and subsequent years. Act-Rules Bills Tue, 01 Feb 2022 14:48:33 +0530 https://www.taxtmi.com/acts?id=40479