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MEDICAL REIMBURSEMENT EXEMPTED EVEN IF PAID ADVANCE PER MONTH

A company was paying a fixed sum of 1250/- per month to his employees in advance against of medical reimbursement and if bills has been subm...
A company was paying a fixed sum of 1250/- per month to his employees in advance against of medical reimbursement and if bills has been submitted by the employees during the year ,then giving exemption to them up to expenses incurred by them(Subject to maximum Rs 15000/- per annum ), from income tax while calculating the TDS deductible.

Assessing officer has treated assessee as "assessee in default" for non deduction of Tax on medical allowance paid in advance to employee and exemption was given on bill submission for calculating the TDS on salary income.CIT(A) decided case in favour of assessee and later on ITAT has also dismissed the appeal of revenue and decided the case in the favor of assessee/deductor.

IT: Employer was not at fault for not deducting tax at source from medical allowances paid to its employees before incurring of actual medical expenditure. It couldn't be deemed to be in default for non-deduction of tax on medical reimbursements if it has made bona fide estimate of taxable salary of its employees

Facts

(a) The payments made by assessee to its employees every month included a component towards medical expenditure;

(b) Assessing Officer treated assessee as an 'assessee-in-default' for not deducting tax at source from medical reimbursements upto Rs. 15,000 paid to the employees;

(c) In this regard, AO held that the payment of medical expenditure had not to precede the actual incurring of the expenses and it should be only by way of reimbursement;

(d) On assessee's appeal, the CIT(A) quashed the order of the AO;

(e) Aggrieved revenue filed the instant appeal against the order of CIT(A).

Held:The Tribunal held in favour of assessee as under:

(1) Section 192(1) of the Act requires tax to be deducted at an average rate of income-tax in force on estimated income under the head salaries. It was for the employer to prove that the allowances and perquisites given to the employees were tax-free and not to be included in the salary;

(2) The reliance placed by AO on the expression 'actually incurred' found in proviso to section 17(2) was not relevant while ascertaining the quantum of tax to be deducted at source under section 192;

(3) The exemption in respect of medical expenditure was to be restricted to expenditure actually incurred by the employees, or Rs. 15,000 whichever was lower. The exemption was to be granted even if the payment preceded the incurrence of expenditure;

(4) Though the allowance paid by the assessee to the employees would not form part of taxable salary of an employee, yet if the employer was required to deduct tax at source treating it as part of salary, then that would be contrary to the provisions of section 192(3) of the Act;

(5) The liability of the person deducting tax at source couldn't be greater than the liability of the person on whose behalf tax at source was deducted;

(6) No tax could be recovered from the employer on account of short deduction of tax at source under section 192 if a bonafide estimate of salary taxable in the hands of the employee was made by the employer;

(7) Thus, the order passed by the AO was rightly quashed by the CIT(A).



IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. BARATHVAJA SANKAR, VICE PRESIDENT AND SHRI N.V. VASUDEVAN, JUDICIAL MEMBER
ITA Nos.1414 to 1416/Bang/2012 Assessment years : 2008-09 to 2010-11 The Assistant Commissioner of Income Tax (TDS), Circle 18(2), Bangalore. Vs. M/s. SAP Labs India Pvt. Ltd.,No.138, Export Promotion Industrial Park, Whitefield, Bangalore – 560 066.
TAN: BLRK01084G
Date of hearing : 15.07.2013
Date of Pronouncement : 15.07.2013
O R D E R ITA No. 1414 to 1416/Bang/2012


1.These are appeals by the Revenue against the common order dated 23.8.2012 of CIT(A)-II, Bangalore, relating to A.Ys. 2808-09 to 2010-11. 

2. In these three appeals, the revenue has challenged the order of the CIT(Appeals) whereby the CIT(Appeals) cancelled the order of the Assessing Officer treating the appellant herein as an assessee in default for not deducting tax at source u/s. 201 of the Act and also imposing interest on tax not deducted at source u/s. 201(1A) of the Act. The particulars of the amounts for which the order u/s. 201(1) and 201(1A) were passed by the AO are as follows:-

A.Y. 201(1) Rs. 201(1A) Rs. Total (Rs.

2008-09 84,80,480 30,88,973 1,16,69,453

2009-10 46,01,065 11,04,256 57,05,321

2010-11 66,20,248 7,94,430 74,14,678

3. The assessee is a 100% export oriented unit (EOU) under the scheme of STPI and is engaged in the business of providing software development and related services to SAP AG, Germany. There was a survey u/s. 133A of the Act by the DCIT (TDS), Circle 18(2), Bangalore [hereinafter referred to as the “Assessing Officer / AO”] on 26.10.2010 in the premises of the assessee. In the course of survey, a question arose as to whether the appellant herein as an employer was justified in not deducting tax at source on medical reimbursements upto Rs.15,000 paid to its employees.

4. Section 192(1) of the Act casts an obligation on the part of person responsible for paying income chargeable under the head “salaries” to deduct tax at source, at the time of payment. Section 192 (1) of the Act reads as under:-

“192. Salary.-(1) Any person responsible for paying any income chargeable under the head "Salaries" shall, at the time of payment, deduct income-tax on the amount payable at the average rate of income-tax computed on the basis of the rates in force for the financial year in which the payment is made on the  estimated income of the assessee under this head for that financial year.”

5. A perusal of section 192 of the Act clearly indicates that the person responsible for paying any income chargeable under the head "Salaries" shall be liable to deduct income-tax at source at the time of payment of
such salary. The items of income that are chargeable to tax under the head income from "Salaries" is laid down in Sec.15 to 17 of the Act. Sec. 15 of the Act provides that income described therein shall be chargeable to tax under the head "Salaries". The income described therein consists of salary from the employer or former employer falling in three categories. Sec.16 of the Act contains deductions to be made from salaries. Section 17 of the Act contains an inclusive definition of "salary" for purposes of Section 15, Section 16 and Section 17 of the Act which, along with other items, includes "perquisite" and these terms are also separately defined therein. Sec.17 of the Act, which defines "Salary", "perquisite" and "profits in lieu of salary" in so far as it is relevant to the present appeal reads thus:

“For the purposes of sections 15 and 16 and of this section -
(1) "Salary" includes-
(i) to (iii)……
(iv) any fees, commissions, perquisites or profits in lieu of or in addition to any salary or wages;
(v) to (viii)…….
(2) "perquisite" includes-
(i) to (ii)……
(iii) …..
(iv) any sum paid by the employer in respect of any obligation which but for such payment, would have been
payable by the assessee; and
(v) to (vii)……
Provided that nothing in this clause shall apply to,-
(i) to (iv)…..
(v) 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 other than the treatment referred to in clauses (i)
and (ii); so, however, that such sum does not exceed fifteen thousand rupees in the previous year.
(vi)….”

6. The dispute in these appeals are regarding the obligation of the assessee to deduct tax at source on “medical reimbursement”. It is not in dispute that the amounts paid as medical reimbursements is in the nature
of perquisite falling with the definition of perquisites as given in sec.17(2) (iv) proviso (v) of the Act. 

7. As far as Medical reimbursement is concerned, if the amount paid by an employer to the employee for medical treatment of the employee or his family is Rs.15,000 or less per annum, then the same will not be perquisite as laid down in Sec.17(2) proviso (v) of the Act and therefore need not be considered as part of “salary” for the purpose of deducting tax at source at the time of payment by the employer to the employee. In other words, expenditure actually incurred on medical treatment to the extent of Rs.15,000/- is exempt and the remaining is taxable.

8. The payments to employees of the assessee include a component towards medical expenditure. Towards this, employees are paid a sum every month. This sum, when paid is considered as part of taxable salary. If
 the employee submits proof of having incurred the expenditure towards medical treatment, the sum spent towards medical treatment or Rs. 15,000/-, whichever is less, is excluded from salary. The exclusion is on the basis of the proviso (v) to section 17(2) of the Act. If the amount spent towards medical treatment is in excess of Rs. 15,000/- the excess (beyond Rs. 15,000) is considered not considered as a deduction. Effectively, the excess amount spent continues to remain taxable. If no proof of having incurred the expenditure towards the medical treatment is produced by the employee, the entire sum paid is considered as a perquisite. Tax under section 192 of the Act is deducted accordingly. 

9. The AO has in a very elaborate order discussed various aspects and case laws relating to the relevant statutory provisions and ultimately concluded that the Assessee was an “Assessee in default” in respect of
that portion of medical reimbursement paid to its employees which were considered as exempt and hence not treated as part of income under the head “Salaries” for the purpose of deducting tax at source. We have called out the reasons for the AO to come to the above conclusion, which can be summarised as follows:
  • 1. As far as medical reimbursement is concerned, the AO was of the similar view that what is contemplated by proviso (iv) to Sec.17(2) of the Act was 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. Since the Assessee was paying medical reimbursement as a component of the monthly payment to the employee and later claiming that it was not perquisite to the extent of Rs.15,000, the same had to be considered as salary and not exempt perquisite. The reasoning is the same that the payment should not precede the actually incurring of the expenses and it should be only by way of reimbursement.
10. The AO accordingly considered the Assessee as an “Assessee in default” u/s.201(1) of the Act, in respect of the portion of exemption claimed towards medical reimbursement for the AYs 2008-09 to 2010-2011. The AO also levied interest u/s.201(1A) of the Act, on tax not deducted, from the date on which tax ought to have been deducted till the date on which the tax not deducted is paid over to the credit of the Government.

11. On appeal by the Assessee, the CIT(A) cancelled the order of the AO treating the Assessee as an “Assessee in default” u/s.201(1) of the Act and also levying interest u/s.201(1A) of the Act, holding that amount paid even as reimbursement ought to be considered as perquisite. In coming to the above conclusion, the CIT(A) relied on the Circular of the CBDT, viz., Circular No.603 dated 6.6.1991, wherein the CBDT has opined that the value of the perquisite arising by way of payment or reimbursement by an employer of expenditure on medical treatment will not be included in the taxable salary of the employee. The following were the relevant observations of the CIT(A):-


  • 3. MEDICAL REIMBURSEMENT ….
  • 3.3 I have carefully considered the appellant’s submissions and perused the AO’s order. The employees are paid up to Rs.15,000/- per annum which is paid as advance at Rs.1,250/- every month for the sake of administrative convenience. This amount is treated as exempt under the provisions of I.T.Act only if supported by bills. Wherever bills are (not) provided the amount is treated as a taxable salary and tax is deducted during the financial year end.
  • 3.4 On the facts of the case, I find that:
    • a) No instance has been brought on record to suggest that, in the case of any employee, the benefit or allowance has been allowed without TDS during the financial year if it is not backed by actual expenditure.
    • b) In such a case, the benefit provided clearly fits into the ambit of the exemption provided in the proviso to section 17(2) which says:
“(v) 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 other than the treatment referred to in clauses (1) and (ii); so, however, that such sum does not exceed *fifteen thousand rupees, in the previous year;”[increased from ‘ten thousand rupees’ with effect from 1/4/1999]

    • c ) The Board’s Circular No.603 dated 6/6/1991 reads as follows: 
                       CIRCULAR No.603 dated 6.6.1991 (CLARI.)
“Non-inclusion of value of perquisite arising from expenditure on medical treatment incurred by employee on himself or on his spouse, children, etc.
In certain cases In suppression of Circular No. 376 dt. 6th Jan., 1984,Circular No. 445 dt. 31st Dec., 1985, Circular No. 481 dt. 20th Feb., 1987 and all other instructions on the subject, the Board have decided that the value of the perquisite arising by way of payment or reimbursement by an employer of expenditure on medical treatment incurred by his employee on himself or on his spouse, children or parents, including the provision of free medical treatment or treatment at a concessional rate, will not be included in the taxable salary of the employee in the following cases:
(i) Where the medical treatment is availed at hospitals, clinics, etc., maintained by the employer;
(ii) Where the medical treatment is availed at hospitals maintained by the Government or local authorities or hospitals approved for the purposes of the Central Government Health Schedule or Central Medical Scheme
(a list of such hospitals furnished by the Ministry of Health and family welfare on 11th April, 1991 is annexed).
(iii) Where the expenditure is on medical insurance premiam;
(iv) Where the medical treatment is availed of from any doctor outside the institutions/schemes mentioned in (i) to (iii) above, an expenditure of upto Rs. 10,000 in a year, in the aggregate; and
(v) Where the medical treatment is availed of in a hospital outside India and the expenditure is incurred for treatment (including on travel and stay abroad in connection with such treatment) as also on travel and stay abroad of one attendant, to the extent permitted by the Reserve Bank of India, subject to the condition that the amount qualifying for such tax exemption would not include expenditure incurred on travel in the case of employees whose gross total income, as computed under the IT Act without considering the amount paid or reimbursed for expenditure in connection with medical treatment abroad, exceeds Rs. 1,00,000.(emphasis supplied)2. The contents of this circular will be applicable in relation to the assessment year 1991-92 and the subsequent years” (emphasis supplied)

    • d) Moreover, in the present case, the amount of Rs.15,000/- per employee per annum is too small for any other interpretation. 

  • 3.5 It is clear, therefore, that in effect there is no infringement of the tax provisions allowable to the employees by the employer appellant. Merely because the same is taken into account at the beginning of the year or at the time of deciding his/her salary, which itself is in terms of cost to company, it cannot be said that it ceases to be a perquisite and, therefore, not entitled to exemption u/s 17(2). Perquisite in any case also forms part of taxable salary. The employer has clarified that, wherever the said disbursement is not backed by bills, it is liable to TDS and this liability is not denied or infringed.
  • 3.6 Therefore, in my view, the view of the AO is a very narrow and technical interpretation and in respect of a welfare measure to the employees across the salaried strata it cannot be the correct interpretation.”

12. Aggrieved by the order of the CIT(A), the revenue is in appeal before the Tribunal. The following are the grounds of appeal raised by the revenue (which is common for all the A.Ys.):-

  1. The CIT(A) has erred in not according the AO an opportunity of being heard as envisaged u/s 250(1) and 250(2) of the I.T.Act.
  2. The CIT(A) has erred in not considering the letters dated 21/11/2011, 23/2/2012, 4/6/2012 and 13/7/2012 of the Commissioner, for affording the AO an opportunity of being heard.
  3. The CIT(A) has erred in holding that no instance has been brought on record that an employee was conferred the benefit without TDS if it is not backed by actual expenditure.
  4. The CIT(A) has erred in not appreciating the fact that the nature of income is to be determined at its source. 
  5. The CIT(A) has erred in not appreciating the fact that the application of funds cannot determine the nature of income. 
  6. The CIT(A) has erred in not appreciating the fact that an exemption granted or the application of funds cannot determine a type of income which is to be determined at source.
  7. The CIT(A) has erred in holding that the perquisite also being a taxable income could constitute a part of cost to the company.
  8. The CIT(A) has erred in holding that the order was based on narrow and technical interpretation in respect of a welfare measure.
  9. The CIT(A) has erred in holding that a component of the salary paid on month to month basis could form part of salary which would be exempt under proviso to section 17(2).
  10. The CIT(A) has erred in being guided by the quantum of exemption granted per employee rather than the entitlement as per law.
  11. The CIT(A) has erred in not appreciating the fact that the employer has itself not considered these amounts as perquisites in the Form 12BA issued to the employees.
  12. The CIT(A) has erred in not taking cognizance of the fact that the employer cannot consider a disbursement as a perquisite only for the purpose of exemption, and not for the purposes of Form 12BA.
  13. The CIT(A) has erred in not considering the fact that every contention of the deductor has been addressed elaborately while the AO’s contentions and findings have not been reasoned against.
  14. The CIT(A) has erred in passing an order which allows employees who enjoy unintended benefits as per the existing provisions of law.
  15. The CIT(A) has erred in not considering the distinctions drawn in respect of the judicial decisions relied upon by the deductor.
  16. The CIT(A) has erred in not considering the fact that the AO has studied the Board’s Circulars and their applicability as evident from the order passed.
  17. The CIT(A) has erred in not considering the fact that such exempted income was not admitted by the employee on the basis of the Form 16 and 12BA issued.
  18. The CIT(A) has erred in not considering the fact that the provisions of Sec.191 also are not been followed due to such issue of erroneous certificates in Form 16 and 12BA.
  19. The CIT(A) has erred in not considering the term “actually incurred” in the proviso to Sec.17(2) of the I.T. Act.
  20. For these and other grounds that may be urged during the course of appeal, the order of the AO may be restored.” 

13. The learned DR reiterated the stand of the revenue as reflected in the grounds of appeal and relied on the order of the AO. 
14. The learned counsel for the Assessee reiterated the stand of the Assessee as put forth before AO and CIT(A) and relied on the order of the CIT(A).

15. To appreciate the stand taken by the AO, we have to look at the relevant provisions of Sec.192 of the Act in so far as the same is relevant for the present case.

“192. Salary.-(1) Any person responsible for paying any income chargeable under the head "Salaries" shall, at the time of payment, deduct income-tax on the amount payable at the average rate of income-tax computed on the basis of the rates in force for the financial year in which the payment is made on the estimated income of the assessee under this head for that financial year
(2)……
(3) The person responsible for making the payment referred to in sub-section (1) or sub-section (1A) or sub-section (2) or subsection (2A) or sub-section (2B)] may, at the time of making any deduction, increase or reduce the amount to be deducted under this section for the purpose of adjusting any excess or deficiency
arising out of any previous deduction or failure to deduct during the financial year.”

16. Section 192(1) of the Act, requires tax to be deducted at average rate of income-tax in force on estimated income under the head salaries. The person making payment has to make an honest of income under the head salary payable by him to his employee at the time of payment. The person making the payment has to take into consideration various deductions permitted under the Act under Chapter VIA of the Act, as also exempt income under Sec.10 of the Act. Rebate available under sections 88 and 88B can be considered by the employer. Employer should obtain the proof of investment made by the employee and should not rely on simple declaration or oral assurance. Certain employees who are entitled to relief under section 89(1) can furnish the information in prescribed form to the employer, and in such cases employer can adjust the amount of TDS by allowing relief available under section 89. It is for the employer to prove the allowances and perquisites given to the employee are tax-free and not to be included in the salary.

17. It is no doubt true that TDS is to be made at the time of payment of salary and not on the basis of salary accrued. Sec.192(3) of the Act permits the employer to increase or reduce the amount of TDS for any excess or deficiency. We have already noticed that the fact that bills/evidence to substantiate incurring of expenditure on medical treatment up to Rs.15,000/- for availing exemption by the employees, have not been disputed by the AO. Even assuming the case of the AO, that at the time of payment the Assessee ought to have deducted tax at source, is sustainable; the Assessee on a review of the taxes deducted during the earlier months of the previous year is entitled to give effect to the deductions permissible under proviso (v) to Sec.17(2) of the Act in the later months of the previous year. What has to be seen is the taxes to be deducted on income under the head ‘salaries’ as on the last date of the previous year. The case of the AO is that medical reimbursement should be paid at the time the expenditure is incurred or after the expenditure is incurred by way of reimbursement and not at an earlier point of time. If it is so paid, then, even though the payment would not form part of taxable salary of an employee, the employer has to deduct tax at source treating it as part of salary, is contrary to the provisions of Sec.192(3) of the Act and cannot be sustained. The reliance placed by the AO on the expression “actually incurred” found in proviso (v) to Sec.17(2) of the Act, in our view cannot be sustained. In any event, the interpretation of the word “actually paid” is not relevant while ascertaining the quantum of tax that has to be deducted at source u/s.192 of the Act. As far as the Assessee is concerned, his obligation is only to make an ”estimate” of the income under the head “salaries” and such estimate has to be a bonafide estimate. 

18. The primary liability of the payee to pay tax remains. Section 191 confirms this. In a situation of honest difference of opinion, it is not the deductor that is to be proceeded against but the payees of the sums. To reiterate, the payment towards medical expenditure and leave travel is made keeping in view the employee welfare. The exclusion in respect of payment towards medical expenditure is considered after verifying the details and evidence furnished by the employees. No exemption is granted in the absence of details and/or evidence. The exemption in respect of medical expenditure is restricted to expenditure actually incurred by the employees, or Rs. 15,000/- whichever is lower. The exemption is granted even if the payment precedes the incurrence of expenditure. The requirements/conditions of proviso to section 17(2) are meticulously followed before extending the deduction/ exemption to an employee. No tax can be recovered from the employer on account of short deduction of tax at source under section 192 if a bona fide estimate of salary taxable in the hands of the employee is made by the employer, is the ratio of the following decisions.

  • CIT vs. Nicholas Piramal India Ltd (2008) 299 ITR 0356 (BOMBAY);
  • CIT v. Semiconductor Complex Ltd [2007] 292 ITR 636 (P&H)
  • CIT vs. HCL Info System Ltd. [2006] 282 ITR 263 (Del)
  • CIT v Oil and Natural Gas Corporation Ltd [2002] 254 ITR 121 (Guj)
  • ITO v Gujarat Narmada Valley Fertilizers Co. Ltd [2001] 247 ITR 305 (Guj)
  • CIT v Nestle India Ltd (2000) 243 ITR 0435 (DEL)
  • Gwalior Rayon Silk Co. Ltd. v. CIT [1983] 140 ITR 832 (MP)
  • ITO v G. D. Goenka Public School (No. 2) [2008] 306 ITR (AT) 78 (Del)
  • Usha Martin Industries Ltd. V. ACIT (2004) 086 TTJ 0574 (KOL)
  • Nestle India Ltd. v. ACIT (1997) 61 ITD 444 (Del)
  • Indian Airlines Ltd. v ACIT (1996) 59 ITD 353 (Mum)

19. In the present case, as already detailed, the exemption in respect of medical expenditure is considered after collecting and verifying the details and evidence furnished by the employees. Policies and controls are in
force to ensure that the requirements of the provision are fulfilled. The details filed before the TDS officer explains the policies adopted to fulfill the process adopted in considering the exemption proviso to section 17(2). The assessee is a law abiding Company. Internal controls are in place to discharge the statutory obligation under section 192. Honest and bona fide estimate of taxable salary is made in the process of deducting tax at source under section 192. Every effort is made by the assessee to comply with the requirements of section 192. The assessee is not benefited by allowing employees to claim exemption. The order passed by the AO under section 201(1) & 201(1A) is therefore bad in law and rightly quashed by the CIT(A). 

20. In the light of the admitted position that the conditions for grant of exemption up to Rs.15,000 per employee towards medical reimbursement paid by the Assessee satisfies conditions contemplated by the proviso (v) to Sec.17(2) of the Act, can the AO deny the relief under the proviso (v) to Sec.17(2) of the Act? The answer admittedly is ‘no’, because the AO does not dispute non-fulfilment of conditions for allowing exemption under proviso (v) to Sec.17(2) of the Act.

The liability of the person deducting tax at source cannot be greater than the liability of the person on whose behalf tax at source is deducted. 

The AO has ignored this aspect and has proceeded to pass the order u/s.201(1) and 201(1A) of the Act. His order was rightly held to be unsustainable by the CIT(A).

21. In the grounds of appeal raised by the revenue, we find that among other grounds there are grievances regarding lack of opportunity to the AO before CIT(A) and grounds challenging the finding that there is no dispute that the Assessee has satisfied itself that the employees were entitled to exemption under proviso (v) to Sec.17(2) of the Act. As far as lack of opportunity is concerned, we find that the CIT(A) has only called for breakup of the figures regarding medical reimbursement which was actually paid to employees and that which was considered not forming part of salary by the employee on production of evidence by the employee. In fact, the figures so given are the same figures on the basis of which the AO has passed order u/s.201(1) and 201(1A) of the Act. 

22. Arguments were advanced that employees have filed their returns of income and offered to tax income under the head salaries received from the Assessee and therefore no order u/s.201(1) & 201(1A) of the Act can be passed against the Assessee. In this regard our attention was drawn to the following decisions:

  1. Hindustan Coco Cola Beverage Pvt.Ltd. Vs. CIT 293 ITR 226 (SC)
  2. CIT Vs. Eli Lilly & Co. 312 ITR 225 (SC)
  3. Decision of Hon’ble Karnataka High Court in the case of CIT Vs.Tata Elxsi ITA No.82 of 2003 dated 23.1.2008.
We have not examined the above argument for the reason that the assertion of the assessee in this regard has not been examined either by the AO or CIT(A).

23. For the reasons given above, we do not find any grounds to interfere with the order of the CIT(A). Consequently, these appeals by the Revenue are dismissed.

24. In the result, the appeals by the revenue are dismissed. 

Pronounced in the open court on this 15th day of July, 2013.


                                          Sd/-                                                     Sd/-
                           ( N. BARATHVAJA SANKAR ) ( N.V. VASUDEVAN )
                                  Vice President                               Judicial Member

Bangalore,Dated, the 15th July, 2013.

COMMENTS

BLOGGER: 5
  1. Sir, I want your help about Medical Advance paid for previous year and current year in the current FY. I joined my Corp on 19.03.2012 and got confirmed on 19.03.2013. As per provision of service medical advance is Rs8000 for 12 completed months of service and payable on confirmation of service only. Usually medical advance is payable with salary of July month for a year.But Rs10000 for a period from 032012 to 062013 was paid me with April Salary and later Rs 8000 was paid with July salary. Now it amounts Rs18000. Is it excess amount and taxable as it belongs to previous period and due officials delay I got it in month of April 2013. Why should it be taxable? And can I prove that its not taxable and exempted? Please help me.

    ReplyDelete
  2. Sir, I want your help about Medical Advance paid for previous year and current year in the current FY. I joined my Corp on 19.03.2012 and got confirmed on 19.03.2013. As per provision of service medical advance is Rs8000 for 12 completed months of service and payable on confirmation of service only. Usually medical advance is payable with salary of July month for a year.But Rs10000 for a period from 032012 to 062013 was paid me with April Salary and later Rs 8000 was paid with July salary. Now it amounts Rs18000. Is it excess amount and taxable as it belongs to previous period and due officials delay I got it in month of April 2013. Why should it be taxable? And can I prove that its not taxable and exempted? Please help me.

    ReplyDelete
    Replies
    1. Medical advance is not exempted from tax ,however if you have actually incurred the exp. then only it can be exempted from income tax .Further 15000 exemption restriction is applicable for private hospitals only ,if treatment has been taken in Govt hospital then 18000 is exempted .

      further you may claim rebate u/s 89(1)

      Delete
  3. Thank you Sir. If it were paid me in March 2013, it comes under limit of 15000 but now it crossed just due to official delay.

    ReplyDelete
    Replies
    1. It is generally said that medical reimbursement is exempted only up to 15000/- only but as we have explained earlier that this exemption limit of 15K does not apply if treatment has been taken in got hospital.

      Delete
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SECURITIES,5,(MNP),2,(TDS)2007-08,1,`,1,01.07.12,23,01.09.2008,1,01.10.2012,2,06.07.2009,3,07.08.2012,1,1 PERCENT EXCISE ITEMS LIST,2,1 sep,1,1% excise,2,10 year nsc,7,10(10C),1,10(10D),1,10(11),1,10(12),1,1000 court cases judgements supplied to ITO,7,1000 rupee note,3,11-2008,1,11-2010,1,111A,2,130 items,1,14.08.2008,1,15 august,2,150 Rs coin,2,15g,14,15h,15,18-12-2009,1,192(1A),5,192A,2,194 I,3,194 IA,1,194A,7,194c from 01.10.2009,7,194H,6,194j,15,194LC,3,194N,1,194O,1,194q,2,1981-2007,2,2% cst,1,2% excise,1,2004,1,2008,1,2008-09 FY,1,2010,2,206AA,14,234A 234B 234C,10,234c interest calculator,11,234D,1,234E,16,234F,2,23AC,1,23ACA,1,23B,2,24C,3,24q annexure II,5,25 paisa coin,1,271(1)(c),5,271B,2,271H,4,272B,1,27A,1,280,5,280 challan,4,281,4,282,2,283,2,29 AUGUST,2,29.04.2010.,1,29/08/2008,2,29/2008 service tax,2,2g meaning use,1,3 idiots,1,30 MARCH,4,31st March,19,32-2010,1,33 of 2009,1,35(2AA),1,35(2AB),1,3CD,18,3g meaning use,1,40(b),4,43B,5,44 AB EXEMPTED INCOME,1,44AA,1,44AB AGRICULTURE,2,44AB new limit,29,44AB NON RESIDENT,3,44ad,19,44ada,3,46/2012 45/2012,1,49C,1,5 day week,1,5 years post office deposit,5,5/2011,1,50 paisa coin,2,500-1000 notes banned,128,54b,19,54EC,28,54ee,1,54f,22,54gb,1,5th paycommission punjab,1,6 % excise,1,6 crore advance limit,1,6/2005,1,69/2010,1,6th cpc,5,6TH PAY COMMISSION,6,70% of pan etds,7,7th Central Pay Commission,12,8 tips to save tax,2,80C,90,80ccc,3,80CCD,16,80cce,2,80CCF,18,80CCG,6,80d,10,80DDB,14,80EE,4,80EEA,1,80G,6,80GG,8,80GGA,6,80GGB,1,80ggc,1,80tta,5,80TTB,2,80U,2,85% of pan etds,1,86/2008 DATED 13-08-2008,1,87A rebate,8,89(1),22,89(1) relief calculator,19,9.5 % rate for private epf,8,92E,1,95% of pan etds,5,98 dated 04/01/08,1,aadhaar,18,aakash tablet,1,aam admi,1,aar,4,Aayakar Sampark Kendra,1,abatement,13,abolished,1,ACCOUNT PAYEE DRAFT,2,Accounting,1,ACCOUNTING CODE,11,accounting code for services,6,ACCOUNTING FOR GOVT GRANTS,3,accounting standards,12,ACES,10,ADD IN,1,Add-Ins,2,additional relief in budget 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TAX,2,AS-12,1,ASBA,1,assessee in default,2,ASSESSMENT REOPENING,8,ASSESSMENT YEAR 2008-09 REFUND,1,atm,13,atm 100 per day,2,atm cash without card,2,atm tips,9,atm wrong debit,1,audit cases itr filing,2,audit limit enhanced,13,Audit Questionaire,1,AUDIT REPORT,63,AUS VS IND.INDIA VS SL,1,Automated teller machine,1,AUTOMATION OF CENTRAL EXCISE AND SERVICE TAX,7,Axis Bank credit cards,2,ay 2010-11,1,bad debts,2,Balwant Jain,180,Bank,6,Bank account,15,bank audit,3,bank audit 2012,1,bank charges,19,BANK SALARY,2,bank strike 06/07/09 and 07/07/09,1,banking law amendment,1,banknotes,6,banks npa provisioning,4,BARE ACT,4,bare rules,1,BASE RATE BY BANKS,2,bcct,1,belated return,2,benami property,1,BIMAL JAIN,474,biometric pan card,3,black and white form not acceptable,2,black money,27,BLOCK PERIOD,1,blogging,1,bobay refund,1,BONUS,2,bonus share,2,book discount,5,BOOK ON EFILING,1,BOOK REVIEW,1,books of accounts,6,BOOMING INDIAN ECONOMY,3,both House rent allowance,10,both hra and house loan,15,Brass Scrap,3,BRIBE CASE,1,BROKER,3,BSE,1,bsnl broadband,1,bsnl broadband usage,1,bsnl land line sms alert,2,BSR CODES,3,BUDGET 2009,18,budget 2010,28,budget 2010-11,4,budget 2011,13,BUDGET 2012,38,budget 2013,17,BUDGET 2014,39,BUDGET 2014 CONTEST,6,budget 24-25,5,budget expectations,8,BUDGET HIGHLIGHTS,11,budget live on computer,5,budget live telecast,5,budget notification,1,budget on tv,1,budget speech,16,BUDGET SPEECH DOWNLOAD,2,Budget-2014,2,Budget-2015,45,BUDGET-2016,71,budget-2017,28,BUDGET-2018,32,BUDGET-2019,22,BUDGET-2020,2,budget-2022,9,BUDGET-21,39,Budget-23,51,BUDGET08,5,BUDGET2018,1,Business,5,BUSINESS AND PROFESSION MEANING,1,BUSINESS COVERED UNDER 44ab,2,buy back,1,BUY HOUSE,5,C FORM,5,CA CAN ONLY AUDIT MVAT,4,CA CLUB INDIA,1,CA GIRISH AHUJA,3,CA NITIN GUPTA,5,CA PARDEEP JAIN,5,CA ROHIT GUPTA,4,ca services,3,CA sudhir Halakhandi,1,CA Swapnil Munot,15,CA Vikas Khandelwal,9,calculate arrear,1,CALCULATE NEW PAY,2,calculate your emi,4,calculation of tax on salary arrears,4,CALCULATOR,72,CALCULATOR REVISED,1,capital asset,4,capital formation huf,3,Capital gain,45,capital gain account scheme 1988,11,CAPITAL GAIN INDEX,30,capital gain on repayment of loan,2,capital gain on tenancy rights,1,capital goods,3,capital revenue,1,CAPITAL SUBSIDY,3,CAR LOAN,1,CAR LOAN RATE INCREASE,12,carry forward of losses in late return,5,cas,1,cash back,1,Cash credit,2,cash flow statement,1,CASH PAYMENT DIS ALLOWANCE,11,CASH PAYMENTS EXCEEDING 20000,5,CASH SUBSIDY,3,Cash Transaction 2016,8,cbdt,15,cbec,9,CBI ARRESTED,1,centeral sales tax rate,2,CENTRAL PAY COMMISSION,6,CENTRAL PROCESSING CENTER,2,CENTRALISED PROCESSING OF RETURNS,1,Cenvat,63,CENVAT Credit Rules,81,cgas 1988,3,challan,7,challan 281,10,CHALLAN 289,1,challan correction,8,challan Form 17,11,CHALLAN STATUS INQUIRY,1,change,1,change in cst rate,5,change in excise duty rates,11,CHANGE IN PAN ADDRESS,3,CHANGE IN PAN DATA,7,change in tds rates in budget,14,changes,2,CHANGES IN SERVICE TAX ACT,58,changes in 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Emilio Ruiz Berdejo (2010) 320 ITR 190 (Bom.),1,cloning of atm card,1,clubbing of income,2,co-ownership,1,COLLECTION CHARGES,1,COLOR SCHEME,1,COMMISSION ON SMALL SAVINGS,2,common error in 2009-10,1,common error in itr 4-5-6,3,compa,1,companies bill 2012,2,COMPANIES RATE,2,COMPANY BILL 2011,6,company deposit,5,Company Law Settlement Scheme,5,COMPANY REGISTRATION,4,complusory payment of taxes,1,Composite rent,1,COMPOSITE SUPPLY,3,Composition scheme GST,15,Composition scheme service tax,2,compounding of offence,1,COMPUTER AS FAX MACHINE,1,computer sytem at ito office,1,CONCEPT PAPER,1,configure yahoo mail in outlook express,7,consolidate account statement,5,construction purchase of house,9,Consultancy Service,2,consumer loans,2,Consumer Price Index,2,consumer protection,1,continues services,1,CONTRIBUTION TO NEW PENSION SCHEME,10,CONTRIBUTORY PENSION FUND,3,CONVERT FIGURES INTO WORD EXCEL,8,COPARCENER,1,CORONA,8,CorpMcash,1,Corporate Social Responsibility,1,corporate tax,1,corporation bank,3,correction etds,10,CORRECTION IN PAN DATA,8,correction in section,4,CORRECTION RETURN,6,CORRECTION RETURN.ETDS,7,cost accounting,5,cost audit,6,cost inflation index,21,cost inflation index 2012-13,2,COST INFLATION INDEX FY 2010-11,1,COST INFLATION INDEX FY 2011-12,1,COST OF INDEXATION CALCULATOR,5,court case in entry tax punjab,2,covid-19,3,cpc phone number,6,cpf,7,Credit card,32,CREDIT CARD BILL PAYMENT ICICI BANK,6,credit scores,14,cricket team,1,critical illness,1,CROSSED DEMAND DRAFT,2,CRR,14,crr reducred,1,cryptocurrency,1,CS DIVESH GOYAL,69,CST,12,CST 3% OR 2 %,3,cst act 1956,1,cst form,6,CST FORM STATUS,1,cst rate changed,3,CST REDUCE RATE,4,ctt,3,currency,2,CURRENCY TRADING ILLEGAL,1,custom,4,custom changes in budget,18,cusual leave,1,DA MERGE,2,da rate,16,da rate 01.07.2012,4,da rate january 2013,4,da rate july 2012,3,da rate wef 01.01.2012,4,date extension,4,DDO ASK RENT RECIPT,1,ddt,4,dearness allowance,15,Debit card,11,DEBT EQUITY RATIO,1,debt funds,13,debt trap,3,declared goods,1,DEDUCTION 80C,6,deduction for higher studies,3,deduction on saving bank interst,2,deduction u/s 80DD,6,Deemed income of employee,1,deemed ownership,1,deemed services,1,defective return,4,defence officers,1,defence pay,1,defence pay scales,2,DELAY IN FILING,3,delete ledger in tally,1,DELHI HIGH COURT,11,demat,4,deposit tax of two quarter in single challan,3,depreciation,15,depreciation on car,3,depreciation on commercial vehicle.,2,DEPRECIATION ON INTANGIBLE ASSETS,3,depreciation rate,13,depreciation rate 2009-10,3,DETAIL AFTER E FILLING,1,DETAIL OF TIN,1,Determination of value,1,DIFFRENT TYPE OF TAXES,1,digital signature,10,din,4,direct payment in bank account,1,DIRECT SUBSIDY,10,direct tax bill,6,direct tax changes in budget,25,direct tax code,39,direct tax code 2009,6,dis,1,Disability insurance,4,discussion Paper,4,distribution of salary,2,dividend distribution tax,2,dividend striping,1,dnd,1,do not call.,1,document identification number,1,document ientification number,1,documents required for service tax registration,5,domestic transfer pricing,5,donation,3,dot,1,double taxation,1,dow jones,1,download,1,download 89(1) relief calculator,12,download direct tax code 2012,10,download form 16A,7,download fvu,28,download idfc INFRA BONDS FORM,1,draft reply,1,drawback rates,2,dtaa,4,dtc,10,DUE DATE AY 2010-11,2,due date ay 2011-12,3,due date extended,72,due date extended to 31.08.2012.,2,due date for service tax return,36,due date form 16,21,due date form 16a,10,due date June,2,due date march tax,11,due date of return 2008-09,3,due date pf esi,6,due date to deposit tds,15,DUE DATES,17,DUE DATES CALENDAR,8,DUE DATES CALENDER,9,DUE DATES INCOME TAX,23,DUE DATES SERVICE TAX,42,DUE FAMILY PENSION,1,DULICATE PAN,1,DUPLICATE TAN,5,dvat,8,e book Income Tax rules,3,e book on service tax,22,E ERA OF TAXES,1,e filing do and don'ts,7,e filing of audit report,10,e filing processing status,8,e filing software excel free,4,e filing through evc,10,e filing utilities,6,e mode for notice to shareholder,1,e notice to share holder,1,e payment of epf,5,E PAYMENT OF EXCISE DUTY,2,e payment of income tax,5,E PAYMENT OF SERVICE TAX,4,e payment of tds,8,E STAMP DUTY,1,e tutorial for TAN registration,3,E-1 FORM,1,E-1 SALE,6,e-commerce,1,E-FILE SERVICE TAX RETURN,18,e-Intermediary,1,e-payment from friends account,2,E-PAYMENT OF SERVICE TAX,9,e-payment of taxes,6,E-SEVA BY ICAI,4,e-TDS/TCS statements,2,E-WAY-BILL,15,earn from home,1,earned leave,2,Easy Exit Scheme,1,ebay,1,EBOOK,75,EBOOK ON SERVICE TAX,23,economic survey,9,economic survey 2010,3,economic survey 2011,2,economic survey 2012,1,Edible Oils,1,EDITABLE INCOME TAX FORM,1,education cess,6,EDUCATION LOAN,5,eet,4,EFFECTIVE DATE CST RATE REDUCTION,2,effective date of allowncs,2,efiling errors,5,efiling free,2,efiling income tax return,31,efiling of excise return,6,efiling registration problem,18,electric vehicle,1,Electricity act,2,ELECTRONIC FOREX TRADING,1,Electronic Gold 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date,9,ETDS FVU 3.1,3,ETDS PAYMENT,3,ETDS Q4 ANN II,3,etds retur with insufficient pan,2,etds return,25,ETDS RETURN DUE DATES,24,etds return less deduction of tax.,2,ETDS RTEURN SOFTWARE,2,etds software,5,etds without pan,5,etrip,1,Excel,11,EXCEL 280,2,excel add in,1,EXCEL CII,5,excel form 16,10,EXCEL SHORT CUTS,9,excel software,2,excell add in,4,EXCESS TDS,7,Exchange-traded fund,3,exci,1,excise,10,excise changes in budget,19,EXCISE FORMS,1,excise notification,2,Excise on branded goods,2,excise on utensils,1,excise rate reduced,4,EXCISE REGISTRATION,5,exclusion from capital asset,1,exempted capital gain,6,EXEMPTION GST,3,exemption limit increased,4,EXEMPTIONS IN FEW SERVICES,2,exice duty on new items,1,EXIDE CASE CALKUTTA HIGH COURT,2,EXPANSION OF EXISTING SERVICE,1,EXPLANATORY NOTES TO FINANCE ACT(2) 2009,1,export,21,EXTENSIBLE BUSINESS REPORTING LANGUAGE,1,extra level security in credit card,2,face book url,1,face book username,1,facebook,2,fake prize money,3,family pension,9,FAQ,62,faq on fbt on esop,3,FAQ VAT,8,fast facts,1,father can claim for son studies,1,FAX FROM COMPUTER,1,FBT,6,FBT CALCULATOR,3,fbt challan,1,FBT ON ESOP,5,fc(r) ACT,1,fd interest rate,4,fdi in insurance and telecom,4,fdr,13,FEMA,3,FIGURES TO WORDS,2,fii,1,file free etds statement,1,file validation utility,3,Finance,86,finance act,9,Finance Act (2) 2009,2,finance act 2010,1,Finance act 2011,1,FINANCE ACT 2012,4,finance bil 2012,6,finance bill 2010,3,finance bill 2011,3,finance bill in lok sabha,8,finance bill top news,1,finance bill(2) 2009,1,Finance Minister,6,finance ministry,3,financial adviser,6,financial crises,1,FINANCIAL PLANNING,21,Financial Services,2,first class rail passenger fare from 01.10.12,3,first discussion paper on gst,5,first name in pan card,2,first quarter fringe benefit tax adjustment,1,fiscal cliff,1,FIVE IN ONE,1,FIVE IN ONE TAX CALCULATOR,1,Fixed deposit,24,fixed maturity plan,8,FLOW CHART ON FBT ON ESOP,3,fm speech on 07/05/2012,1,fmc,1,FMV OF 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FORMS,1,JCO,1,Jewellery,6,job switch,2,Job work,11,joint employment,1,joint name,4,judicial decision,1,karnataka high court case,5,key highlights,1,kisan vikas patar,4,KKC,3,KNOW ALL ABOUT TDS,1,KNOW PAN STRUCTURE,7,know the ip address of sender yahoo mail,3,KNOW YOUR,10,KNOW YOUR CST NUMBER,5,know your customer,6,KNOW YOUR DIVISION CODE,1,know your epf balance,12,know your ip address,1,KNOW YOUR LOCATION CODE,2,know your pan,28,know your pan address,2,KNOW YOUR PPF,12,know your refund status,20,KNOW YOUR REFUND STATUS ONLINE,10,KNOW YOUR SERVICE TAX NUMBER,9,know your tax deducted,2,know your tax deposited,2,KNOW YOUR TIN,8,KNOW YOUR VAT/TIN NUMBER,4,Krishi Kalyan Cess,15,krishu kalyan cess,1,KV Kamath,1,kvp,7,kyc,13,LAHMAN BROTHERS,1,land lord pan must,2,laptop,1,LARGE TRANSACTION,3,last date to deposit tds,1,LAST DATE TO FILE ETDS RETURNS,2,last date to file itr 2007-08 extended,1,late deposit of tds,2,LATE FILING OF ITR-V,20,late funishing of return,5,late payment of service 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CRISES,2,success secrets,1,sugam,5,Suggestion on Budget-23,35,Sukanya Samriddhi Account,11,SUPREME COURT,2,SUPREME COURT RENT,7,sur name in pan,1,surcharge cess on tds,4,Surrender-Cancellation of Service Tax Registration,1,survey income tax,5,SWACHH BHARAT CESS,12,swiss bank,1,Systematic Investment Plan,6,tally 7.2,3,tally 9,5,tally easy,3,tally erp9,6,tally recycle bin,3,tally shortcut,10,tally simple,8,tally tips,5,TAN,3,TAN STRUCTURE,1,Tariff Value,1,Tax saving,4,tax accounting standards,4,TAX AMNESTY SCHEME,4,tax benefit from budget,2,TAX CALCULATION,4,TAX CALCULATION 2008-09,1,TAX CALCULATION FORMULA ADDIN EXCEL,2,TAX CALCULATOR,1,tax calculator 10-11,2,TAX CALCULATOR 2008-09,1,tax calculator 2010-11,2,tax calculator after budget 2011,1,tax calculator financial year 10-11,1,tax calculator fy 11-12,1,tax calculator income tax,1,tax collection,3,Tax credit,5,TAX DEDUCTED AT SOURCE CALCULATOR (TDS)2007-08,2,tax deducted at source return etds,3,Tax deduction,8,tax deduction at source 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house,1,valuation of motor car,5,valuation of perquisites,16,valuation of perquisities,11,valuation of rent free house accommodation,5,valuation of works contract 01.07.2012,11,VALUE ADDED TAX,5,VAT,8,vat 11 digit detail,2,VAT ACT,3,VAT AND SERVICE TAX ON SOFTWARE,2,VAT DEFULTERS,1,VAT FORMS,2,VAT LATEST RULES,3,VAT MEANING,1,VAT NUMBER PUNJAB,1,vat on petrol,3,vat rate 4 to 5 %,1,vat rate changes punjab,3,VAT RATES,2,VAT RULES,1,VAT SCHEDULE,1,VAT TDS ON WORK CONTRACT,4,VAT UP AT A GLANCE,1,VCES,7,verified by Visa,3,VERIFY EXCISE CODE,1,verify pan,2,VERIFY SERVICE TAX CODE,7,VERIFY YOUR SERVICE TAX DEPOSIT,1,video,14,VIEW 26AS,7,VIEW YOUR TAX CREDIT,6,view your taxes online,5,Visa,4,VISHAL-REHEJA,1,vodafone,2,WAGES,3,ward circle,2,wealth tax,8,WEBCAST OF BUDGET 2011 ON COMPUTER,2,weighted scientific research deduction,2,what do u mean by micr,2,what does 10 digits of pan card indicates,1,what does each letter in pan number indicate,1,WHAT IS CHEAPER,1,what is company code 0020,1,WHAT 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SIMPLE TAX INDIA: MEDICAL REIMBURSEMENT EXEMPTED EVEN IF PAID ADVANCE PER MONTH
MEDICAL REIMBURSEMENT EXEMPTED EVEN IF PAID ADVANCE PER MONTH
SIMPLE TAX INDIA
https://www.simpletaxindia.net/2013/08/medical-reimbursement-exempted-even.html
https://www.simpletaxindia.net/
https://www.simpletaxindia.net/
https://www.simpletaxindia.net/2013/08/medical-reimbursement-exempted-even.html
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