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

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....;    All Commissioners of Income-tax. Sir, Subject : Valuation of reimbursement of medical expenses/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 o....

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....t in disregard of the Board's earlier instructions of 1955, ITOs are reopening the assessments of employees on the basis of the statement 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 Govern....