The following shall not be treated as perquisite –

• Medical facility provided in a hospital, clinic, dispensary or nursing home maintained by the employer;

• Reimbursement, by the employer, of expenditure incurred by the employee on his medical treatment or treatment of any member of his family in any hospital (including dispensary/ clinic/ nursing home) maintained by the Government, local authority, or in a hospital approved by the government for its employees;

• Payment made by the employer directly (or reimbursement of the expenditure to the employee) to a hospital (including dispensary / clinic / nursing home ) which is approved by the chief commissioner having regard to the prescribed guidelines in connection with the medical treatment of the employee or any member of his family for treatment of prescribed diseases or ailments;

• Group medical insurance (i.e.) mediclaim) obtained by the employer for his employees or reimbursement of insurance premium to the employee who takes such medical insurance on his life or on the life of his family members;

• Reimbursement by the employer of amounts spent by the employee in obtaining medical treatment for himself or any member of his family from any doctor, not exceeding in the aggregate, Rs. 15000 in a year;

• Any expenditure incurred by the employer (or reimbursement of expenditure incurred by the employee) on medical treatment of his employee or any member of his family of such employee outside India subject to certain conditions.