India - Income Tax Act 2010 - Saarc

1.151 CH. IV - COMPUTATION OF TOTAL INCOME FROM SALARIES S. 17(2)7[Provided that nothing in this clause shall apply to,—(i) the value of any medical treatment provided to an employee orany member of his family in any hospital maintained by theemployer;8[(ii) any sum paid by the employer in respect of any expenditureactually incurred by the employee on his medical treatment ortreatment of any member of his family—(a) in any hospital maintained by the Government or any localauthority or any other hospital approved 9 by the Governmentfor the purposes of medical treatment of its employees;(b) in respect of the prescribed diseases 10 or ailments, in anyhospital approved by the Chief Commissioner having regardto the prescribed guidelines 11 :Provided that, in a case falling in sub-clause (b), the employeeshall attach 12 with his return of income a certificate from thehospital specifying the disease or ailment for which medicaltreatment was required and the receipt for the amount paid to thehospital;](iii) any portion of the premium paid by an employer in relation to anemployee, to effect or to keep in force an insurance on the healthof such employee under any scheme approved by the CentralGovernment 13 [or the Insurance Regulatory and DevelopmentAuthority established under sub-section (1) of section 3 of theInsurance Regulatory and Development Authority Act, 1999 (41of 1999),] for the purposes of clause (ib) of sub-section (1) ofsection 36;(iv) any sum paid by the employer in respect of any premium paid bythe employee to effect or to keep in force an insurance on hishealth or the health of any member of his family under anyscheme approved by the Central Government 14 [or the InsuranceRegulatory and Development Authority established under subsection(1) of section 3 of the Insurance Regulatory and Develop-7. Inserted by the Finance (No. 2) Act, 1991, w.e.f. 1-4-1991.8. Substituted by the Finance Act, 1994, w.r.e.f. 1-4-1993. Prior to its substitution, clause (ii)was substituted by the Finance Act, 1992, w.e.f. 1-4-1993.9. For list of hospitals recognised under the Central Government Health Scheme videCircular No. 603, dated 6-6-1991, see Taxmann’s Master Guide to Income-tax Act.10. See rule 3A(2) for prescribed diseases.11. See rule 3A(1) for conditions to be fulfilled by a hospital to obtain Chief Commissioner’sapproval.12. Rule 12 provides that the return of income shall not be accompanied by any document orcopy of any account or form or report of audit required to be attached with return ofincome under any of the provisions of the Act.13. Inserted by the Finance Act, 2006, w.e.f. 1-4-2007.14. Inserted, ibid.