Money value of free treatment not table in the hands of Members of Parliament or Government Servants and Members of the State Legislatures. - Income Tax - 508/CBDT

INSTRUCTION NO. 508/CBDT Dated : Feburary 17, 1973 A question has arisen as to whether the reimbursement of medical expenses or the money value of free treatment given in the case of the Members of the State Legislatures are exempt from income-tax. The matter has been considered by the Board and it has been decided that since similar facilities provided to the Members of Parliament or Government Servants are not being assessed, these facilities also should not be taxed in the hands of the Members of the State Legislatures. 2. Necessary instructions may please be issued to all the assessing Officers in this regard.