Hospital expensees paid for employee

As per the provisions of section 40A(3), where the payment in cash exceed Rs. 20,000 subjecct to excpetions mentioned in Rule 6DD, it shall be disallowed. TDS @ 10% as per section 194J to be made towards fees for Professional services.

hospital expenses paid for employee are not part of P/L account but would get debited as part of salary to employee, so the treatment would go at par with salary account clubbed.