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medical reimbursement

Rashmi Asija (accountant) (29 Points)

15 February 2017

one employee got medical reimbursement of RS .700000 for liver transplant treatment .. this treatment was done in Jupiter hospital Thane .. I wanted to know whether this is a taxable perquisite in the hands of employee.. as the disease is specified in rule 3A but is there any list of hospitals approved by cheif commissioner of income tax?

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160327 Points)
Replied 15 February 2017

Tax free, subject to provision to section 17(2) of IT act, i.e only if the hospital approved by the Chief Commissioner of Income Tax having regard to the prescribed guidelines for treatment of the prescribed diseases.

" Also Provided that, in a case falling in sub- clause (b), the employee shall attach with his return of income a certificate from the hospital specifying the disease or ailment for which medical treatment was required and the receipt for the amount paid to the hospital."

So, Jupital hospital thane, if approved by CCI officer, will give you cerificate in that regards, which will be required by your employer also.