Income Tax Act, 2025
Section 5: Subs. by s. 9, ibid., for sub-clause (vi) (w.e.f. 12010).
5. Subs. by s. 9, ibid., for sub-clause (vi) (w.e.f. 12010).
6. Subs. by Act 28 of 2016, s. 9, for “one lakh and fifty thousand rupees” (w.e.f. 12017).
143
1[Provided that nothing in this clause shall apply to,—
(i) the value of any medical treatment provided to an employee or any member of his
family in any hospital maintained by the employer;
2[(ii) any sum paid by the employer in respect of any expenditure actually incurred by
the employee on his medical treatment or treatment of any member of his family—
(a) in any hospital maintained by the Government or any local authority or any
other hospital approved by the Government for the purposes of medical treatment of
its employees;
(b) in respect of the prescribed diseases or ailments, in any hospital approved by
the 3[Principal Chief Commissioner or Chief Commissioner] having regard to the
prescribed guidelines:
Provided that, in a case falling in sub-clause (b), the employee shall attach with his
return of income a certificate from the hospital specifying the disease or ailment for
which medical treatment was required and the receipt for the amount paid to the
hospital;]
(iii) any portion of the premium paid by an employer in relation to an employee, to
effect or to keep in force an insurance on the health of such employee under any scheme
approved by the Central Government 4[or the Insurance Regulatory and Development
Authority established under sub-section (1) of section 3 of the Insurance Regulatory and
Development Authority Act, 1999 (41 of 1999),] for the purposes of clause (ib) of
sub-section (1) of section 36;
(iv) any sum paid by the employer in respect of any premium paid by the employee to
effect or to keep in force an insurance on his health or the health of any member of his
family under any scheme approved by the Central Government 4[or the Insurance
Regulatory and Development Authority established under sub-section (1) of section 3 of
the Insurance Regulatory and Development Authority Act, 1999 (41 of 1999),] for the
purposes of section 80D;
5* * * * *
(vi) any expenditure incurred by the employer on—
(1) medical treatment of the employee, or any member of the family of such
employee, outside India;
(2) 6[travel and stay] abroad of the employee or any member of the family of
such employee for medical treatment;
(3) travel and stay abroad of one attendant who accompanies the patient in
connection with such treatment,
(w.e.f. 12010).
6. Subs. by Act 28 of 2016, s. 9, for “one lakh and fifty thousand rupees” (w.e.f. 12017).
143
1[Provided that nothing in this clause shall apply to,—
the value of any medical treatment provided to an employee or any member of his
family in any hospital maintained by the employer;
2[
any sum paid by the employer in respect of any expenditure actually incurred by
the employee on his medical treatment or treatment of any member of his family—
in any hospital maintained by the Government or any local authority or any
other hospital approved by the Government for the purposes of medical treatment of
its employees;
in respect of the prescribed diseases or ailments, in any hospital approved by
the 3[Principal Chief Commissioner or Chief Commissioner] having regard to the
prescribed guidelines:
Provided that, in a case falling in sub-clause
any portion of the premium paid by an employer in relation to an employee, to
effect or to keep in force an insurance on the health of such employee under any scheme
approved by the Central Government 4[or the Insurance Regulatory and Development
Authority established under sub-section
of section 3 of the Insurance Regulatory and
Development Authority Act, 1999 (41 of 1999),] for the purposes of clause
of
sub-section
of section 36;
any sum paid by the employer in respect of any premium paid by the employee to
effect or to keep in force an insurance on his health or the health of any member of his
family under any scheme approved by the Central Government 4[or the Insurance
Regulatory and Development Authority established under sub-section
of section 3 of
the Insurance Regulatory and Development Authority Act, 1999 (41 of 1999),] for the
purposes of section 80D;
5* * * * *
any expenditure incurred by the employer on—
medical treatment of the employee, or any member of the family of such
employee, outside India;
6[travel and stay] abroad of the employee or any member of the family of
such employee for medical treatment;
travel and stay abroad of one attendant who accompanies the patient in
connection with such treatment,