What is the allowance for medical treatment abroad in India?

For medical treatment abroad, the actual expenditure incurred includes the travel and stay abroad of the patient and one attendant (if permitted by relevant authority). The ceiling for the gross total income excluding the amount to be reimbursed is INR200,000 (US$3,898).

The following medical facilities provided to an employee are exempt from income tax:

• Treatment of an employee or his family in any hospital maintained by the employer
• Reimbursement of any medical expenditure actually incurred by the employee for himself or his family
• Treatment in any hospital maintained or approved by the government