Section 17 of the Income-tax Act, 1961--Valuation of perquisites in the form of reimbursement of medical expenses/provision of medical facilities by an employer

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....urred by his employee on himself or on his spouse, children or parents, including the provision of free medical treatment or treatment at a concessional rate, will not be included in the taxable salary of the employee in the following cases: (i) Where the medical treatment is availed of at hospitals, clinics, etc., maintained by the employer; (ii) Where the medical treatment is availed of at hospitals maintained by the Government or local authorities or hospitals approved for the purposes of the Central Government Health Scheme or Central Medical Scheme (a list of such hospitals furnished by the Ministry of Health and Family Welfare on 11-4-1991 is annexed). (iii) Where the expenditure is on medical insurance premia; (iv) Where the ....

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....ba Hospital, near Jama Masjid   4.  CGHS Maternity and Gynae Hospital, R.K. Puram 4.  Girdhari Lal Maternity Hospital., Opposite Kamla Market, Ajmeri Gate   5.  CGHS Maternity Centre, Srinivaspuri 5.  Delhi Neurological Research Centre (for CT Scan   6. CGHS Maternity Centre, Kalkaji. 6.  Lala Ram Swaroop TB Hospital, Mehrauli   7.  All Centres under New Delhi Municipal Committee (only for maternity cases) 7.  Raja Babu TB Hospital Kingsway Camp   8.  All Centres under Municipal Corporation of Delhi (only for maternity cases) For By-Pass Surgery   9.  Badshah Khan Hospital, Faridabad 8.  Escorts Heart Institute   &nbs....

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....pital, Krishnarajendra Road     10.  Victoria Hospital     11.  Sri Jayachamarajendra Institute of Indian Medicine, Tank Bund Road.   5 Bombay     1.  J.J. Hospital 1.  Bombay Hospital   2.  St. George Hospital 2.  Nanavati Hospital   3.  G.T. Hospital 3.  Radhibai Vatumal Sanatorium   4.  Cama Alblese Hospital 4.  Sarvodaya Hospital   5.  N.M. Mental Hospital 5.  Tata Memorial Hospital   6.  Municipal Hospitals (three) 6.  Children Orthopaedic Hospital   7.  Railway Hospital 7.  National Hospital   8.Naval Hospital 8.  M....

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....s Society Polyclinic (for tests only) 1  .S.M.D. Hospital   2.  S.M.S. Zanana T.B. and Mental Hospital   9 Kanpur     1.  L.L.R. Hospital     2.  U.I.S.E. Hospital     3.  U.H.M. Hospital     4.  A.H.M. Hospital     5.  K.P.M. Hospital     6.  M.I. Chest Hospital     7.  J.K. Cancer Institute     8.  L.L.R. Cardiology Institute   10 Lucknow     1.  Civil Hospital 1.  Ramakrishna Mission Vivekananda Polyclinic   2.  Balrampur Hospital 2  .U.P. Medical Center (for CT Scan)   3.&....

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....ital 2.  Matru Sewa Sangh Maternity Hospital   3.  Dental College and Hospital 3.  Gopikrishna Toori Neurological Clinic   4.  Mental Hospital. 4.  Rashtra Sant Tukdoji CancerHospital     5.  Nagpur Neurological Research Centre (for CT Scan). 14. Patna     1.  Patna Medical College & Hospital 1.  Kurjee Holy Family Hospital   2.  Nalanda Medical College & Hospital     3.  Patna City Govt.  Hospital     4.  Rajendranagar Hospital.   15 Pune     1. Sasson General Hospital 1.  K.E.M Hospital   2. Anud Chest Hospital 2.  Ruby Hall Clin....