Quick Summary
The Draft Income-tax Rules, 2026 introduce detailed compliance norms under Rule 18 governing exemption of medical benefits from perquisite valuation under Section 17(2)(b)(ii) of the Income-tax Act. The rule lays down strict approval criteria for hospitals treating prescribed diseases, ensuring that only qualified and well-equipped medical institutions qualify for tax exemption benefits. This move is aimed at standardizing hospital infrastructure, staffing, and patient care documentation before
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1 Year PLAN
1999
(Excl. of GST ₹359)
2 Years PLAN
3499
(Excl. of GST ₹629)
BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)
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FAQ :
Rule 18 specifies the conditions under which medical benefits can be exempted from perquisite valuation under Section 17(2)(b)(ii) of the Income-tax Act, requiring detailed compliance norms for hospital approvals.
Hospitals must be registered locally, comply with building bye-laws, have proper ventilation, lighting, and sanitation, possess at least 10 iron spring beds, a 180 sq. ft. operation theatre with a sterilisation room, a 180 sq. ft. labour room (if providing maternity services), aseptic conditions, a duty room for nurses, adequate storage, safe drinking water, and isolation facilities.
Approved hospitals must maintain a high-pressure sterilizer, instrument sterilizer, oxygen cylinders with attachments, surgical equipment including IV apparatus, a pathological laboratory for tests, an ECG monitoring system, and a standby generator.
There must be one qualified doctor per 20 beds available round-the-clock. For ICU facilities, a minimum of two qualified doctors must be on duty 24/7, with four nurses exclusively for every four ICU beds, and one nurse per five beds round-the-clock for general care.
Eligible diseases include Cancer, Tuberculosis, AIDS, major organ diseases requiring surgery, ENT and eye surgeries, orthopaedic surgeries, gynaecological and obstetric surgeries, serious ailments requiring at least 3 days of hospitalisation, burn injuries, mental disorders, drug addiction, and severe allergic reactions.
A 'qualified doctor' must hold a degree recognised by the Medical Council of India and be registered with a State Medical Council. A 'nurse' must possess a recognised Nursing Council certificate and be registered under applicable law.
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