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[Cites 0, Cited by 0] [Section 17(2)] [Section 17] [Entire Act]

Union of India - Subsection

Section 17(2)(b) in The Income Tax Act, 2025

(b)any sum paid by the employer in respect of any expenditure actually incurred by the employee on his medical treatment or treatment of any member of his family—
(i)in any hospital maintained by the Government, or any local authority, or any other hospital approved by the Government for the purposes of medical treatment of its employees;
(ii)in respect of the prescribed diseases or ailments, in any hospital approved by the Principal Chief Commissioner or Chief Commissioner having regard to such guidelines as may be issued in this behalf;