So, friends, where can it be treated? Either the employer's
own hospital, or a government hospital.
Or the doctor, suppose if he was working in a private
hospital,
and the owner of that private hospital got him treated,
then this is the case.
Or suppose if it's not the doctor, it's someone else.
If it's Hardik Pandya, he plays cricket, and got injured
while playing cricket,
and he got treated in a government hospital, during the
service itself.
One is that he got treated in a government hospital.
Or the other is that he is being treated in another
hospital.
Do you understand these 2-3 cases?
A person is sick, and his employer is paying for his
treatment.
How is he paying? The employer's own hospital is paying for
his treatment.
Or the employer is getting him treated in a government
hospital.
In this case, whatever expenses will be incurred on the
employer,
will all be exempted.
These 2 things will be exempted.
Suppose, a normal private limited company is running,
and a person is working there, and while working, there is
so much pressure on that person, and that person is sitting
there for 24 hours,
and one day, he has a heart attack,
and there is a private nursing home right next to his
company,
and the employer is waiting for him,
that if he wants to get him exempted, should I take him to
a government hospital?
Will he wait for the government hospital to find him,
or will he take him to a nearby private hospital?
Will he take him to a nearby private hospital?
In that case, in the case of Adarsh,
in that case, whatever expenses will be incurred,
will be taxable in the hands of the employee.
If the employer is getting his own hospital treated, then
it is exempted.
If he is getting treatment in a government hospital, then
it is exempted.
But if the employer is paying for his treatment in a
private hospital, then it becomes taxable in the hands of
the employee.
All these cases, if you are getting treatment, should be in
India.
Your treatment should be going on in India.
Assume that the treatment of any employee is outside India.
Outside India.
If there is a disease,
which has to be treated abroad,
then in that case, the medical expenses,
the stay expenses,
will be exempted.
We also understand that it is a serious case,
that a person has to be treated abroad.
So, the medical expenses,
the stay expenses,
the expenses of an attendant,
will be exempted.
Is the point clear?
Let's read it a little.
Why are you asking for permission, sir?
Why are you embarrassing me?
These days, how can you work without permission?
Let's read it a little.
Value of the medical treatment,
all these things are exempted.
If someone gets a medical treatment done,
or gets it reimbursed,
all these things are exempted.
If you have paid a premium, if you have paid a health
insurance premium,
all these things are exempted.
If you have reimbursed it,
all these things are exempted.
Now, let's come to outside India.
Amount paid towards expenditure incurred,
outside India, on the medical treatment.
Any expenditure incurred by the employer,
or any sum paid by the employer,
on any expenditure actually incurred by the employee,
on the medical treatment,
on his travel and stay,
and travel and stay of one attendant,
who goes with the patient.
The patient is not in a condition to walk around.
A person from his family,
or a nurse,
or one attendant will go with him.
So, the expenditure incurred on these three,
on medical treatment,
on his stay,
and on the expenditure of the attendant,
if the employer pays,
he will not be considered a part of the salary, he will be
exempted,
in the hands of the employee.
Read this.
Sir, will the employee come alone in this?
If the employee is not sick,
and a member of his family falls ill,
then in that case also the government is very lenient.
They say, if there is no employee,
if there is a spouse, if there are children,
family members are also covered here.
See here,
if there is a family member,
if there is a spouse, if there are children,
if there is a medical expenditure on them,
then that too will be exempted in the hands of the employee.
If they are paid abroad,
then if it is within the limits of RBI,
then it is better.
For the limits of RBI,
you will have to open a FEMA.
Leave the reference here.
Just understand that,
till the limits of RBI, if an employer in a foreign country,
on the medical expenditure of the employee,
on his stay there,
on his attendant,
the attendant also spends only on one,
then he will be exempted.
Is the point clear?
Expenses in respect of travelling of the patient and the
attendant
will never be exempted,
when the gross total income of the employee,
including the said expenditure,
is not more than 2 lakhs.
This is a simple point.
There is no need to make it complex.
Understand this simply.
If the employee is being treated in the hospital of the
employer,
then the employee is exempted.
If the employer is treating in the government hospital,
then the employee is exempted.
If it is being treated in a private hospital,
then it is taxable.
If it is being treated in a foreign country,
then the employee is exempted.
Thank you friends.