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

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(f)any expenditure incurred by the employer, or any sum paid by the employer in respect of any expenditure actually incurred by the employee, on—

(i)medical treatment of the employee or any family member of such employee outside India;

(ii)travel and stay abroad for the employee or any member of the family of such employee for medical treatment;

(iii)travel and stay abroad of one attendant who accompanies the patient in connection with such treatment.

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