https://www.taxtmi.com/circulars?id=68497 Approval is accorded to M/s Big Hospital for the purposes of sub clause (b) of clause (ii) of the proviso to clause (viii) of sub section (2) of section 17 of the Income tax Act, 1961, under Rule 3A(1) and 3A(2). Employer payments for medical treatment of an employee's family at the approved hospital for specified diseases and ailments will not be treated as a perquisite for sections 15, 16 and 17, subject to the enumerated disease categories, exclusion of Indian systems of medicine and homeopathy, non transferability, inspection rights, continued compliance, and withdrawal on misrepresentation. en-us Tue, 23 Apr 2019 00:00:00 +0530 Thu, 17 Apr 2025 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68497 Approval is accorded to M/s Big Hospital for the purposes of sub clause (b) of clause (ii) of the proviso to clause (viii) of sub section (2) of section 17 of the Income tax Act, 1961, under Rule 3A(1) and 3A(2). Employer payments for medical treatment of an employee's family at the approved hospital for specified diseases and ailments will not be treated as a perquisite for sections 15, 16 and 17, subject to the enumerated disease categories, exclusion of Indian systems of medicine and homeopathy, non transferability, inspection rights, continued compliance, and withdrawal on misrepresentation. Circulars Income Tax Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68497