199

199. Valuation of perquisites in the form of reimbursement of medical expenses/provisions of medical facilities by an employer1

1. In supersession of Circular No. 376, dated January 6,1984, Circular No. 445, dated December 31, 1985, Circular No. 481, dated February 20, 1987 and all other instructions on the subject, the Board have decided that the value of the perquisite arising by way of payment or reimbursement by an employer of expenditure on medical treatment incurred by his employee on himself or on his spouse, children or parents, including the provision of free medical treatment or treatment at a concessional rate, will not be included in the taxable salary of the employee in the following cases :

(i) Where the medical treatment is availed at hospitals, clinics, etc., maintained by the employer;

(ii) Where the medical treatment is availed of at hospitals maintained by the Government or local authorities or hospitals approved for the purposes of the Central Government Health Scheme or Central Medical Scheme (a list of such hospitals furnished by the Ministry of Health and Family Welfare on 11-4-1991 is annexed);

(iii) Where the expenditure is on medical insurance premia;

(iv) Where the medical treatment is availed of from any doctor outside the institutions/schemes mentioned in (i) to (iii) above an expenditure of up to Rs. 10,000 in a year, in the aggregate; and

(v) Where the medical treatment is availed of in a hospital outside India and the expenditure is incurred for treatment (including on travel and stay abroad in connection with such treatment) as also on travel and stay abroad of one attendant, to the extent permitted by the RBI, subject to the condition that the amount qualifying for such tax exemption would not include expenditure incurred on travel in the case of employees whose gross total income, as computed under the Income-tax Act without considering the amount paid or reimbursed for expenditure in connection with medical treatment abroad, exceeds Rs. 1,00,000.

2. The contents of this circular will be applicable in relation to the assessment year 1991-92 and the subsequent years.

LIST OF hospitals RECOGNISED UNDER CENTRAL GOVERNMENT HEALTH SCHEME

	Govt. Hospital		Private Hospital
1.	Delhi		(For maternity cases only)
1.	Dr. R.M.L. Hospital	1.	Dr. B.L. Kapur Memorial Hospital, Pusa Road
2.	Safdarjang Hospital	2.	St. Stephen’s Hospital, Tees Hazari
3.	Smt. Sucheta Kripalani Hospital (Only for maternity and for staff working in the Hospital)	3.	Kasturba Hospital, near Jama Masjid
4.	CGHS Maternity and Gynae Hospital, R.K. Puram	4.	Girdhari Lal Maternity Hospital., Opposite Kamla Market, Ajmeri Gate
5.	CGHS Maternity Centre, Srinivaspuri	5.	Delhi Neurological Research Centre (for CT Scan)
6.	CGHS Maternity Centre, Kalkaji.
			Private Hospital(For T.B. only)
7.	All Centres under New Delhi Municipal Committee (only for maternity cases)	6.	Lala Ram Swaroop TB Hospital, Mehrauli
8.	All Centres under MunicipalCorporation of Delhi (only for maternity cases)	7.	Rajan Babu TB Hospital, Kingsway Camp.
			For By-Pass Surgery
9.	Badshah Khan Hospital, Faridabad.	8.	Escorts Heart Institute
		9.	Batra Hospital
		10.	Natural Heart Institute.
			For General Cases
		11.	Narinder Mohan Hospital, Mohan Nagar, Ghaziabad

2. Ahmedabad

1. Government Civil Hospital

2. Government Mental Hospital

3. Government TB Hospital

4. Government Dental Hospital

5. Sh. M.P. Shah Cancer Hospital (Government aided).

3. Allahabad

1. S.R.N. Hospital

2. M.L.N. Hospital

3. M.D. Eye Hospital

4. Dufferin Hospital

5. T.B. Sapru Hospital

6. Kamla Nehru Memorial Hospital

7. S.N. Children Hospital.

4. Bangalore

1. Bowring & Lady Curson

2. Central Leprosarium, Magadi Road

3. HSIS Gosha Hospital, Taskar Town

4. Isolation Hospital, Old Madras Road

5. Lady Willingdon & TB Demonstration Training Centre, K.G. Road

6. Minto Opthalmic Hospital, Albert Victoria Road

7. SDS Sanatorium, Hosur Road

8. T.B. Sanatorium, Old Madras Road

9. Vani Vilas Hospital, Krishnarajendra Road

10. Victoria Hospital

11. Sri Jayachamarajendra Institute of Indian Medicine, Tank Bund Road.

	Govt. Hosipital			Private Hosipital
5.	Bombay
	1.		J.J. Hospital	1.	Bombay Hospital
	2.		St. George Hospital	2.	Nanavati Hospital
	3.		G.T. Hospital	3.	Radhibai Vatumal Sanatorium
	4.		Cama Alblese Hospital	4.	Sarvodya Hospital
	5.		N.M. Mental Hospital	5.	Tata Memorial Hospital
	6.		Municipal Hospitals (three)	6.	Children Orthopaedic Hospital
	7.		Railway Hospital	7.	National Hospital
	8.		Naval Hospital	8.	Mangal Anand Hospital.
6.	Calcutta
	1.		S.S.K.M. Hospital	1.	Bahela Hospital
	2.		Medical College & Hospital	2.	Ramakrishna Mission Seva Pratishthan
	3.		N.R.S. Medical College & Hospital	3.	Lumbini Park Mental Hospital
	4.		R.G. Kar Medical College & Hospital	4.	Belle Vue Clinic
	5.		Polyclinic at Subushan Hospital	5.	Heart Care Centre
	6.		Diagnostic and Research Centre	6.	East India Clinic.
	7.		National Medical College
	8.		K.S. Roy T.B. Hospital
7.	Hyderabad
	1.	Osmania General Hospital		1.	C.C. Shroff Hospital
	2.	Gandhi Medical Hospital, Secundrabad		2.	Sagarlal Memorial Hospital
	3.	E.N.T. Hospital		3.	Sai Ram Hospital
	4.	Quarantine Fever Hospital		4.	Sharvana Nursing Home.
	5.	Govt. Maternity Hospital
	6.	Nizam Orthopaedic Hospital
	7.	Niloufer Hospital
	8.	Mental Hospital
	9.	Cancer Hospital
	10.	Osmania Dental College
	11.	T.B. Hospital
	12.	Sarojini Eye Hospital
	13.	Govt. Ayurvedic Hospital
	14.	Govt. Unani Hospital
8.	Jaipur
	1.	Indian Red Cross Society Polyclinic (for tests only)		1.	S.M.D. Hospital
	2.	S.M.S. Zanana T.B. and Mental Hospital
9.	Kanpur
	1.	L.L.R. Hospital
	2.	U.I.S.E. Hospital
	3.	U.H.M. Hospital
	4.	A.H.M. Hospital
	5.	K.P.M. Hospital
	6.	M.I. Chest Hospital
	7.	J.K. Cancer Institute
	8.	L.L.R. Cardiology Institute
10.	Lucknow
	1.	Civil Hospital		1.	Ramakrishna Mission Vivekananda Polyclinic
	2.	Balrampur Hospital		2.	U.P. Medical Center (for CT Scan)
	3.	Medical College Hospital
11.	Madras
	1.	Government Stanle, Medical College Hospital		1.	Public Health Centre
	2.	Government Kilpauk Medical College Hospital		2.	Andhra Mahila Sabha Nursing Home
	3.	Govt. General Hospital		3.	Cancer Institute.
	4.	Govt. Royapettah Hospital
	5.	Govt. Mental Hospital
	6.	Govt. Opthalmic Hospital
	7.	Govt. R.S.R.M. Hospital
	8.	Govt. Kasturba Gandhi Hospital
	9.	Govt. Thiruvatteswarar T.B. Hospital
	10.	Govt. T.B. Sanatorium,Tambaram
	11.	Govt. Chest Institute’s Tuberculosis Demonstration and Training Centre, Chetput
	12.	Institute of Obstetric and Gynaecology and Hospital for Women and Children
	13.	Institute of Child Health and Hospital for Children
	14.	Govt. Homoeopathic Medical College and Hospital
	15.	Govt. Peripheral Hospital, K.K. Nagar.
12.	Meerut
	1.	P.L. Sharma Hospital
	2.	Medical College Hospital
	3.	Dufferin Hospital.
13.	Nagpur
	1.	Medical College Hospital		1.	Mure Memorial Hospital
	2.	Mayo General Hospital		2.	Matru Sewa Sangh Maternity Hospital
	3.	Dental College and Hospital		3.	Gopikrishna Toori Neurological Clinic
	4.	Mental Hospital.		4.	Rashtra Sant Tukdoji Cancer Hospital
				5.	Nagpur Neurological Research Centre (for CT Scan).
14.	Patna
	1.	Patna Medical College & Hospital		1.	Kurjee Holy Family Hospital.
	2.	Nalanda Medical College & Hospital
	3.	Patna City Govt. Hospital
	4.	Rajendranagar Hospital.
15.	Pune
	1.	Sasson General Hospital		1.	K.E.M. Hospital
	2.	Anud Chest Hospital		2.	Ruby Hall Clinic
	3.	Mental Hospital, Yerwada		3.	Hardikar Hospital
				4.	N.M. Wadia Hospital
				5.	Sencheti Hospital
				6.	Joshi Hospital
				7.	Sharda Clinic
				8.	Colony Nursing Home
				9.	Sanjeevan Hospital
				10.	Poone Hospital and Research Centre
				11.	Nature Cure Institute, Urli, Kanchan.

16. Referral Hospitals (with the approval of Director, CGHS):

1. All India Institute of Medical Sciences, New Delhi

2. G.B. Pant Hospital, New Delhi.

17. Specialised Hospitals (with the approval of Director, CGHS):

1. Tata Memorial Hospital, Bombay

2. C.M.C. Vellore (for Neurology)

3. Mental Hospital, Ranchi (Bihar)

4. Eyes Hospital, Sitapur (U.P.)

5. Railway Hospital, Perambur.

Circular : No. 603, dated 6-6-1991.