Medical Reimbursement, Form 16

navin mavi ji,

you can download this form from google website.

Reimbursement of medical expenses upto Rs 15,000 is a tax free perquisite. it shown in the gross salary in form 16 and then allowed as a deduction or there is no need to include this in the gross and no question of deduction at all. If in gross then under which head :

salary under section 17(1)
value of perquisites under section 17(2)
profits in lieu of salary under section 17(3)