Section for Deduction for medical reimbursement

This query is : Resolved 

14 November 2023 I am a salaried individual in a psu. I am opting for old tax regime for the financial year 2023-24. My father is a senior citizen and was treated for one week in a hospital empanelled under my psu. I have been reimbursed the hospital expenses by my employer.Under which section can I claim the deduction of this medical reimbursement?

15 November 2023 It's exempt if treatment is taken in approved hospitals.
Check whether TDS is deducted or not.
In case TDS is not deducted it's exempt income no need to show it in ITR.

15 November 2023 Under which section is it exempt?


15 November 2023 Section 17(2)(viii) proviso (ii)(b) of the Income tax Act 1961 read with Rule 3A of the Income Tax.

Medical facilities in India [Proviso to
section 17(2)]
a. Expense incurred or reimbursed by the
employer for the medical treatment of
the employee or his family (spouse and
children, dependent - parents, brothers
and sisters) in any of the following hospital
is not chargeable to tax in the hands of the
employee:-
i.) Hospital maintained by the employer.
ii.) Hospital maintained by the Government
or Local Authority or any other hospital
approved by Government for the
treatment of its employees.
iii.) Hospital approved by the Principal
Chief Commissioner or Chief
Commissioner having regard to the
prescribed guidelines for treatment of
the prescribed diseases.

https://www.tnincometax.gov.in/list_of_hospital

15 November 2023 Where can I find the list of approved hospitals in noida

15 November 2023 https://incometaxindia.gov.in/documents/departmental-directory.pdf

15 November 2023 By mistake I had applied for the medical reimbursement under the general claim and not for the specific ailment. Tax has been deducted from my salary for this reimbursement. What can be done to get refund?

15 November 2023 By mistake I had applied for the medical reimbursement under the general claim and not for the specific ailment. Tax has been deducted from my salary for this reimbursement. What can be done to get refund?


16 November 2023 Contact your employer and give details and ask them to file revised TDS return.

16 November 2023 Where can I find the list of approved hospitals in uttar pradesh as I am not sure whether hospital is approved hospital under this section?

16 November 2023 Give me the name of the hospital where treatment taken and the disease for which treatment taken.

16 November 2023 Surgery for fracture in arm in Fortis Hospital Noida


16 November 2023 Fortis hospital should have been approved hospital.
Check with the hospital or with your salary disbursement office.

18 November 2023 As per the law mentioned

"Provided that, in a case falling in sub-clause (b), the employee shall attach87 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;"


How will we attach the certificate in itr utility?

18 November 2023 As per the law mentioned

"Provided that, in a case falling in sub-clause (b), the employee shall attach87 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;"

How will we attach the certificate in itr utility?


18 November 2023 Give the certificate to the employer they can revise TDS return.



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