ANNUAL MEDICAL CHECK-UP COST – INCOME TAX EXEMPTION
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICAT1ON
New Delhi, the 3rd June, 2011
S.O.1295(E).—In exercise of the powers conferred by clause (23AAA) of Section 10 of the Income-tax Act, 1961(43 of 1961), the Central Board of Direct Taxes hereby makes the following amendments in the notification of Government of India, Ministry of Finance, number S.O. 672(E) dated the 27th July, 1995, namely :—
in the said notification, in paragraph (1), after clause (c), the following clause shall be inserted, namely :—
(d) to meet the cost of annual medical tests or medical checkups of the member, his spouse and dependent children.
Source: www.incometax.gov.in
[Notification No. 33/2011/F.No. 197/12/201 0-ITA-I]
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M.Krishnan
Secretary General NFPE
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