Valuation of perquisites in the form of re-imbursement of medical expenses/ provision of medical facilities by the employer-Clarification regarding - Income Tax - 386/1984

Valuation of perquisites in the form of re-imbursement of medical expenses/ provision of medical facilities by the employer-Clarification regarding Circular No. 386 Dated 6/7/1984 To All Commissioners of Income-tax. Sir, Subject: Valuation of perquisites in the form of re-imbursement of medical expenses/ provision of medical facilities by the employer-Clarification regarding. Reference: Circular No. 376, dated 6-1-84.* A mistake has occurred in the penultimate sentence in the first paragraph of Board's Circular No. 376 (F. No. 200/7/83-IT (AI)), dated 6-1-1984*. This sentence should read as follows: "Salary for this purpose was to include dearness allowance, where paid but was not to include any other allowance/perquisite". The above may kindly be brought in the notice of all officers working in your charge. Yours faithfully, Sd/-(V.B. Srinivasan) Director, Central Board of Direct Taxes. * [1984] 146 ITR (St.) 62.