(2)Nothing in sub-section (1) shall apply to––(a)the value of any medical treatment provided to an employee or any member of his family in any hospital maintained by the employer;(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;(c)any portion of the premium paid by an employer in relation to an employee, to effect or to keep in force an insurance on the health of such employee under any scheme approved, for the purposes of section 30(c), by the––(i)Central Government; or(ii)Insurance Regulatory and Development Authority established under section 3(1) of the Insurance Regulatory and Development Authority Act, 1999;(d)any sum paid by the employer in respect of any premium paid by the employee to effect or to keep in force an insurance on his health or the health of any member of his family under any scheme, approved for the purposes of section 126, by the—(i)Central Government; or(ii)Insurance Regulatory and Development Authority established under section 3(1) of the Insurance Regulatory and Development Authority Act, 1999;(e)any expenditure incurred by the employer for the use of any vehicle for journey by the assessee from his residence to his office or other place of work, or from such office or place to his residence;(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.
