Section Text
In section 17 of the Income-tax Act, in clause (2), with effect from the 1st day of April, 1993, -
(1) in the proviso, -
(a) for clause (ii), the following clause shall be substituted, namely :-
"(ii) any sum paid by the employer -
(a) in respect of any expenditure actually incurred by the employee on his medical treatment or treatment of any member of his family 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;
(b) directly to a hospital, approved by the Chief Commissioner having regard to the prescribed guidelines for the purposes of medical treatment of the prescribed diseases or ailments, on account of such treatment of the employee or any member of his family;";
(b) in clause (vi), for the words "one lakh rupees", the words "two lakh rupees" shall be substituted;
(2) in the Explanation, in clause (i), after the words "or a clinic", the words "or a nursing home" shall be inserted.