TMI BlogSection 17 of the Income-tax Act, 1961--Valuation of perquisites in the form of reimbursement of medical expenses/provision of medical facilities by an employerX X X X Extracts X X X X X X X X Extracts X X X X ..... y way of payment or reimbursement by an employer 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 ann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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. All Centres under Municipal Corporation of Delhi (only for maternity cases) For By-Pass Surgery 8. Escorts Heart Institute 9. Badshah Khan Hospital, Faridabad 9. Batra Hospital 10. Natural Heart Institute. For General Cases 11. Narinder Mohan Hospital, Mohan Nagar, Ghaziabad. 2. Ahmedabad 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ege &Hospital 4. Belle Vue Clinic 5. Heart Care Centre 5. Polyclinic at Subushan Hospital 6. East India Clinic. 6. Diagnostic and Research Centre 7. National Medical College 8. K.S. Roy T.B. Hospital 7 Hyderabad 1. Osmania General 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.Sharvana Nursing Home. 4. Quarantine Fever Hospital 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. Sarojini Eye Hospital 13. Govt. Ayurvedic Hospital 14. Govt. Unani Hospital 8 Jaipur 1. Indian Red Cross Society ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Hospital 3. Gopikrishna Toori Neurological Clinic 4. Mental Hospital. 4. Rashtra Sant Tukdoji CancerHospital 5. Nagpur Neurological Research Centre (for CT Scan). 14. Patna 1. Patna Medical College & Hospital 1. Kurjee Holy Family Hospital 2. Nalanda Medical College & Hospital 3. Patna City Govt. Hospital 4. Rajendranagar Hospital. 15 Pune 1. Sasson General Hospital 1. K.E.M Hospital 2. Anud Chest Hospital 2. Ruby Hall Clinic 3. Mental Hospital, Yerwada 3. Hardikar Hospital 4. N.M. Wadia Hospital 5. Sencheti Hospital 6. Joshi Hospital 7. Sharda Clinic 8. Colony Nursing Home 9. Sanjeevan Hospital 10. Poone Hospital and Research Centre 11. Nature Cure Institute, Urli,Kanchan. 16 Referral H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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