12 May 2009
Yes he can claim the medical expenses up to Rs.15,000/- inspite of non receiving medical allowance provided he should produce the bill to the company.
13 May 2009
Medical reimbursement up to 15,000/- is excluded from perquisites as per sub clause (v) to proviso of section 17(2). Please note that this is not an exemption under section 10.
If as per the terms of employment or policy of the company, any person is eligible for medical reimbursement then same is not taxable up to Rs. 15,000/-. Above 15,000 same is taxable in the hands of employee as perquisites.
However, if employee receives any fixed medical allowances same is taxable in the hands of employees. There is no exemption from medical allowances. Fixed Medical allowances are fully chargeable to tax whether employee produces bills to employer or not. The above exclusion of 15,000/- is not applicable in case of fixed medical allowances.
If employee is not receiving medical reimbursement, he can not claim 15000/- as non taxable salary (from other part of salry or from fixed medical allowances)
13 May 2009
Dear, In these days the concept of CTC preavils over any other things. If Medical is part of your salary structure within the CTC , one can definitly claim. Otherwise, whatever is the salary structure in your company, you have to be contended with that only. Though seem to be blunt reply, but true.
CAclubindia
