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

Income Tax - Salary Income - 12 - MEDICAL FACILITY NOT A TAXABLE PERQUISITE - As per Proviso to Sec. 17(2) MEDICAL TREATMENT IN INDIA Expenditure incurred in a hospital maintained by the employer shall be tax free perquisite Sum paid by the employer for any expenditure for medical treatment: in any hospital maintained by the Govt. or Local Authority or an Approved Hospital under CGHS or prescribed diseases / ailments in a hospital approved by Principal Chief Commissioner or Chief Commissioner sh .....

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any member of his family to the extent of 15,000 in the P/Y. MEDICAL TREATMENT OUTSIDE INDIA Any expenditure incurred by the employer on treatment of employee or or his family member outside India shall be tax free perqisite: 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 e .....

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