VALUATION of MEDICAL FACILITIES

VALUATION of MEDICAL FACILITIES

Is the perquisite in the following instances not chargeable, as all the instances are taken place in the case of Mr.X, an employee, in a period of single financial year?   Here, attention is required on the words underlined, once again.

1.     First he got a Medical facility valued Rs.2,00,000 in a Hospital maintained by the employer in Chennai.

2.     The employer reimbursed the expenditure Rs.3,50,000,  incurred by the employee on medical treatment of his spouse, in a hospital maintained by the Government in Hyderabad.   

3.     The employer reimbursed the expenditure of Rs.15,000 spent by the employee in obtaining medical treatment for his brother ( a member of the family) from a doctor in Delhi. ( Let us remember, that this limit of Rs.15,000 is in such a case where treatment is given by any doctor.)

Now, total medical expenses reimbursement comes to Rs.5,65,000 (Rs.2,00,000 + Rs.3,50,000 + Rs.15,000 ).  

Is this Rs.5,65,000/- perquisite non taxable?

Do the lines  in the act not encourage to infer so?