Standred deduction of 40000/- & para 15.13 it act

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ranjit (Querist)
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16 April 2018 As per Para 15.13
The following shall; not be treated as perquisite.
1. If medical facility provided in a hospital , Clinic or nursing home maintained by the employer.
2. Reimbursement by the employer, incurred by the employee on his medical treatment in any hospital, maintained by the Govt., Local Authority or in a hospital approved by the Govt.

In such a case, if the above condition as refereed in para 15.13 is fulfilled, then how the newly introduced slandered deduction will be introduced in the salary? or para 15.13 will be abolished?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 April 2018 Para 15.13 will not be abolished only following provision in section 17(2) will be abolished.
(v) 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
[other than the treatment referred to in clauses (i) and (ii)]; so, however, that
such sum does not exceed 37[fifteen] thousand rupees in the previous year;

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