Perquisites - Medical Treatment/ Expenditure (Exemptions) - clause (2) of Section 17

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....n employee or any member of his family in any hospital maintained by the employer; Clause (ii) - Reimbursement for treatment in approved hospitals  (a) Government or local authority hospitals OR hospitals approved for govt. employees * Condition: Medical expenses should be actually incurred by the employee. * Taxability: Exempt. (b) Treatment of prescribed diseases in hospitals appro....

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....ly. Clause (iv) - Employer reimbursing employee's personal premium for health insurance - If employee pays premium himself for health insurance and employer reimburses it. * Taxability: Exempt. * Conditions: * Scheme must be approved by Central Govt or IRDA. * Premium may be for employee or family.   MEDICAL TREATMENT OUTSIDE INDIA Clause (vi) - Medical treatment abroad + tra....

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....p;Any expenditure incurred by the employer on treatment of employee or or his family member outside India shall be tax free perquisite: * Medical treatment of the employee or any family member - Exempt to the extent permitted by RBI * Stay abroad of the patient and one attendant - Exempt to the extent permitted by RBI * Travel abroad of the patient and one attendant - Tra....