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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....loyer of expenditure on medical treatment incurred 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....

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.... Hazari   3.  Smt. Sucheta Kripalani Hospital (Only for maternity and for staff working in the Hospital) 3.  Kasturba 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.  A....

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....osarium, Magadi Road     3.  HSIS Gosha Hospital, Taskar Town     4.  Isolation Hospital, Old Madras Road     5.  Lady Willingdon & TB Demonstration Training Centre, K.G. Road     6.  Minto Opthalmic Hospital, Albert Victoria Road     7.  SDS Sanatorium, Hosur Road     8.  T.B. Sanatorium, Old Madras Road     9.  Vani Vilas Hospital, Krishnarajendra Road     10.  Victoria Hospital     11.  Sri Jayachamarajendra Institute of Indian Medicine, Tank Bun....

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....neral Hospital 1.C.C. Shroff Hospital   2.  Gandhi Medical Hospital, Secunderabad 2.Sagarlal Memorial Hospital   3.  E.N.T. Hospital 3.Sai Ram Hospital   4.  Quarantine Fever Hospital 4.Sharvana Nursing Home.   5.  Govt.  Maternity Hospital     6.  Nizam Orthopaedic Hospital     7.  Niloufer Hospital     8.  Mental Hospital     9.  Cancer Hospital     10.  Osmania Dental College     11.  T.B. Hospital     12....

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....; Govt. General Hospital 3.  Cancer Institute.   4.  Govt. Royapettah Hospital     5.  Govt. Mental Hospital     6.  Govt. Opthalmic Hospital     7.  Govt. R.S.R.M. Hospital     8.  Govt. Kasturba Gandhi Hospital     9.  Govt. Thiruvatteswarar T.B. Hospital     10.  Govt. T.B. Sanatorium, Tambaram     11.  Govt. Chest Institute's Tuberculosis Demonstration and Training Centre, Chetput     12.  Institute of Obstetric and Gynaecology and Hospital ....