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

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..... : * Hospital owned and maintained by the employer * Hospital maintained by Govt. or Local Authority or an Approved Hospital under CGHS * Medical facility like prescribed diseases / ailments in a hospital approved by Principal Chief Commissioner or Chief Commissioner shall be fully tax free 2. Health insurance premium: * Medical insurance premium paid or reimbursed by he employer for the e .....

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..... oyee 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: Travel expenses shall be exempt wholly if the employee whose GROSS TOTAL INCOME before in .....

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..... erquisite [Proviso to section 17(2) w.e.f. AY 2020-21] Amended by Finance Act, 2022. * Any medical allowance given by the employer is fully taxable irrespective of the actual expenses * If bills are issues in the name of an employee & employer makes payment, then it is taxable in the hands of all employees whether specified or not. * Fixed medical allowance is always chargeable to tax.
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