TREATMENT OF MEDICAL FACILITIES (In India) - Proviso to Section 17(2)
TREATMENT OF MEDICAL FACILITIES - Proviso to Section 17(2)
Medical Facilities/Reimbursement in India
The taxability of the expenditure incurred/reimbursed by an employer in connection with medical treatment of the employee or any member
of his family in India
(Outside-India) has been
explained in the table given
below:
|
Status
of Hospital Where Treatment Has Been Provided |
Taxability
of Expenses |
|
• Government hospital; • Hospital owned by
local authority; • Hospital owned and
maintained by the
employer; and • Any private hospital approved by the
government |
Exempt in the hands of the employee |
|
Any private hospital not approved by the government |
No amount shall
be chargeable to
tax if both
the conditions listed below
are fulfilled: a)
The private
hospital has been
approved by the
Commissioner of Income
Tax; and b)
Expenditure
has been incurred on medical treatment of diseases specified under
Rule 3A of Income Tax
Rules. |
Note 1: Where the employee has incurred expenditure on the medical treatment of self or any of his family member and reimbursement is received from the employer, such reimbursement shall be taxable in similar manner.
Note 2: Payment/reimbursement of medi claim insurance premium by an employer for a policy taken in the name of the employee or his family member is exempt in the hands of the employee.
Note 3: Medical allowance
received by an employee from his employer is fully taxable.
Note 4: 'Family' for the purposes of medical facilities
include:
• Spouse of the employee;
•
Children of the employee (dependent or independent; married or unmarried);
• Parents, brothers and sisters of the employee provided they are dependent an him.
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#TREATMENTOFMEDICALFACILITIES
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