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    <title>Amendment of section 17</title>
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    <description>The proviso to clause (2) is amended to treat as non-taxable sums paid by an employer for medical expenditure actually incurred by the employee or family members in government, local authority, or Government-approved hospitals, and sums paid directly to hospitals approved by the Chief Commissioner under prescribed guidelines for treatment of specified diseases; additionally, the monetary ceiling in clause (vi) is increased from one lakh rupees to two lakh rupees and &quot;or a nursing home&quot; is inserted after &quot;or a clinic&quot;.</description>
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      <description>The proviso to clause (2) is amended to treat as non-taxable sums paid by an employer for medical expenditure actually incurred by the employee or family members in government, local authority, or Government-approved hospitals, and sums paid directly to hospitals approved by the Chief Commissioner under prescribed guidelines for treatment of specified diseases; additionally, the monetary ceiling in clause (vi) is increased from one lakh rupees to two lakh rupees and &quot;or a nursing home&quot; is inserted after &quot;or a clinic&quot;.</description>
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