An employee was admitted to the hospital for surgery with prior approval from the Organisation. As per norm, he is eligible for 100% hospital charges related to surgery excl food etc. After the surgery, the Organisation paid the Hospital its charges and recovered other amount from the employee. My question is: 1. Whether excess in amount of Rs.15000/- need to be added as Perks in employees' IT calcuations? 2. What if the Hospital is exempted from TDS by IT auhtorities? 3. Wether IT authorities can waive Tax in the hands of Employees at select hospitals (private or govt) where TDS exempted?
CAclubindia
