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Deduction

Ishita Jain (3 Points)

10 July 2018

Medical Reimbursement would be deducted under which section???

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Deepak Gupta (CA Student) (15922 Points)
Replied 10 July 2018

Originally posted by : Ish*ta Jain
	Medical Reimbursement would be deducted under which section???

Proviso to section 17(2)

Medical facilities in India:

1. Expense incurred or reimbursed by the employer for the medical treatment of the employee or his family (spouse and children, dependent - parents, brothers and sisters) in any of the following hospital is not chargeable to tax in the hands of the employee:

Hospital maintained by the employer.
Hospital maintained by the Government or Local Authority or any other hospital approved by Central Government.
Hospital approved by the Chief Commissioner having regard to the prescribed guidelines for treatment of the prescribed diseases.

2. Medical insurance premium paid or reimbursed by the employer is not chargeable to tax.