(3)[travel and stay] [ Substituted by Act 38 of 1993, Section 8, for certain words (w.e.f. 1.4.1993).] abroad of one attendant who accompanies the patient in connection with such treatment,[subject to the condition that-(A)the expenditure on medical treatment and stay abroad shall be excluded from perquisite only to the extent permitted by the Reserve Bank of India; and(B)the expenditure on travel shall be excluded from perquisite only in the case of an employee whose gross total income, as computed before including therein the said expenditure, does not exceed two lakh rupees;](vii)any sum paid by the employer in respect of any expenditure actually incurred by the employee for any of the purposes specified in clause (vi) subject to the conditions specified in or under that clause:[Provided further that for the assessment year beginning on the 1st day of April, 2002, nothing contained in this clause shall apply to any employee whose income under the head "Salaries" (whether due from, or paid or allowed by, one or more employers) exclusive of the value of all perquisites not provided for by way of monetary payment, does not exceed one lakh rupees.] [ Inserted by Act 20 of 2002, Section 11 (w.e.f. 1.4.2002).]Explanation. - For the purposes of clause (2),-(i)"hospital" includes a dispensary or a clinic or a nursing home;(ii)"family", in relation to an individual, shall have the same meaning as in clause (5) of section 10; and(iii)"gross total income" shall have the same meaning as in clause (5) of section 80-B;[* * *] [ Sub-Clause (iv) and (v) omitted by Act 32 of 1985, Section 6 (w.e.f. 1.4.1985).]
