Perquisite – Medical Facilities (India & Outside India)

Proviso to Section 17(2) – Nothing in the second clause shall apply to, or be construed as including — (i) the value of any medical treatment provided to an employee or any member of his family in any hospital maintained by the employer; (ii) any sum paid by the employer in respect of any expenditure actually incurred by the employee on his medical treatment or treatment of any member of his family — (a) in any hospital maintained by the Government or any local authority or any other hospital approved by the Government; (b) in respect of the prescribed diseases or ailments, in any hospital approved by the Principal Chief Commissioner… (vi) any expenditure incurred by the employer on (1) medical treatment of the employee, or any member of the family of such employee, outside India; (2) travel and stay abroad of the employee or any member of the family of such employee for medical treatment; (3) travel and stay abroad of one attendant who accompanies the patient in connection with such treatment — subject to the conditions that the expenditure on medical treatment and stay abroad shall be excluded from perquisite only to the extent permitted by the Reserve Bank of India, and the expenditure on travel shall be excluded from perquisite only in the case of an employee whose gross total income, as computed before including the said expenditure, does not exceed two lakh rupees.