Company is giving Covid 19 expenses Reimbursements to employees, is it Taxable amount to employees?

Respiratory disease requiring surgical operations or medical treatment in a hospital for at least three continuous days shall be considered as prescribed diseases or ailment. Further, COVID-19 is a disease which affects respiratory system. Therefore, the COVID-19 disease which requires surgical operations or medical treatment in a hospital for at least three continuous days shall be eligible to claim as prescribed diseases or ailment. Therefore, reimbursement for the medical treatment of the employee or any member of his family in these cases shall not be treated as perquisite for the employee and we can claim exemption.