Valuation of reimbursement of medical expenses/medical facilities by the employer--Instruction regarding

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....es/medical facilities by the employer--Instruction regarding. Circular No. 33, dated 1-8-1955, stated, inter alia, that the following amenities are not to be included in the total income of an employee, as a part of the perquisites provided by the employer: (i) Provision of ordinary medical facilities to the employee or his family free of charge; (ii) Reimbursement of such medical expenses to t....

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....atement made in the priced publication referred to above. A request has been made that the Board should reiterate its earlier instruction of 1955. 4. After carefully considering the matter, the following clarification is issued with the approval of the Central Government. 5. The provision of ordinary medical facilities made by an employer to an employee or his family free of charge or reimbursem....