you will be voted according to your given Answer,

4 Group medical insurance (l.e. Mediclaim) obtained by the employer for his Fully Exempted employees. Any reimbursement by employer of any insurance premium paid by the employee, Fully Exempted for insurance of his health or the health of any member of his family 5. b) Medical facility provided outside India Case Treatment Medical Expenditure Exempted to the extent permitted by RBI. f30 Cost of stay abroad (Patient + One Attendant/Care taker) Exempted to the extent permitted by RBIL Cost of travel (Patient + One Attendant/Care taker) Exempted only when gross total Income of the employee excluding this cost of travel) perquisite does not exceed *200.000 p.a Taxpoint: In calculation of gross total income ceiling taxable value of medical treatment perquisite and cost of stay perquis te shal be included Notes: . a) Hospital includes a dispensary, a clinic or a nursing home. b) For this purpose family' means: Spouse, children of the individual and Parents, brothers, sisters of the individual, wholly or mainly dependent on him. c) Fixed Medical Allowance is fully taxable. d) The expenditure on medical treatment by the employer may be by way of payment or reimbursement. e) The perquisite is taxable in the hands of specified employee, however if the bills are issued in the name of employee and reimbursed by the employer, then it shall be taxable in the hands of all employees. 1. ILLUSTRATION 30 Find taxable amount of perquisite in the following cases: Y has been allowed a fixed medical allowance of 2,000 p.m. 2. Apart from relmbursement of petty medical bill of 25,000, Z and his family get medical treatment in a dispensary maintained by the employer Value of facility provided to Z and his family members during the previous year are as follows: Particulars a. Z Amount (3) 2,000 5.000 8.000 25,000 b. Mrs. Z c. Major son of Z (independent) d. Minor daughter of Z e. Dependent younger brother of Z f. Independent younger sister of 2 g. Dependent sister in law 8,000 10,000 5,000