India - Income Tax Act 2010 - Saarc

S. 17(2) I.T. ACT, 1961 1.152ment Authority Act, 1999 (41 of 1999),] for the purposes of section80D;(v) 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 [other than the treatmentreferred to in clauses (i) and (ii)]; so, however, that such sum doesnot exceed 15 [fifteen] thousand rupees in the previous year;(vi) any expenditure incurred by the employer on—(1) medical treatment of the employee, or any member of thefamily of such employee, outside India;(2) travel 16 [and] stay abroad of the employee or any member ofthe family of such employee for medical treatment;(3) travel and stay abroad of one attendant who accompaniesthe patient in connection with such treatment,17[subject to the condition that—(A) the expenditure on medical treatment and stay abroad shallbe excluded from perquisite only to the extent permitted bythe Reserve Bank of India; and(B) the expenditure on travel shall be excluded from perquisiteonly in the case of an employee whose gross total income, ascomputed before including therein the said expenditure,does not exceed two lakh rupees;](vii) any sum paid by the employer in respect of any expenditureactually incurred by the employee for any of the purposesspecified in clause (vi) subject to the conditions specified in orunder that clause :18[Provided further that for the assessment year beginning on the 1stday of April, 2002, nothing contained in this clause shall apply to anyemployee whose income under the head “Salaries” (whether duefrom, or paid or allowed by, one or more employers) exclusive of thevalue of all perquisites not provided for by way of monetary payment,does not exceed one lakh rupees.]Explanation.—For the purposes of clause (2),—(i) “hospital” includes a dispensary or a clinic 19 [or a nursing home];(ii) “family”, in relation to an individual, shall have the same meaningas in clause (5) of section 10; and15. Substituted for “ten” by the Finance (No. 2) Act, 1998, w.e.f. 1-4-1999.16. Substituted for “or” by the Finance Act, 1993, w.e.f. 1-4-1993.17. Substituted, ibid. Prior to its substitution, it was amended by the Finance Act, 1992, w.e.f.1-4-1993.18. Inserted by the Finance Act, 2002, w.e.f. 1-4-2002.19. Inserted by the Finance Act, 1992, w.e.f. 1-4-1993.