Medical expenses reimbursement 17(2)

As per section  17(2) of the I T Act , medical reimbursement by an employer is not taxable in hand of an employee as perquisite if  treatment of the employee or his family member is done in any of the following hospitals

1. Hospital maintained by employer.
2. Central Govt or state or municipal maintained hospital
3. Any hospital approved by Govt for its employees
4. For prescribed diseases or ailments, hospitals  approved by Chief Commissioner of Income Tax .

Thus , if the treatment of govt employee’s son was done in govt hospital or approved hospital, reimbursement of any expense without limit is exempt from tax...

Aryan, I do not think you got my question right...Among other, Rule 3 (A) says the following:

(g) gynaecological or obstetric ailment or disease requiring surgical operation, caesarean operation or laperoscopic intervention

 (i) gynaecological or obstetric ailment or disease requiring medical treatment in a hospital for at least three continuous days;

Based on this whether only casarean is covered or even normal delivery is covered if the stay in hospital is more than 3 days?