33I. Medical expenses

¹[33I. Medical expenses.---

Where  any  amount  is received or receivable by the  employee  by  way  of  hospitalisation  or  medical expenses or medical allowance,, the amount, if any, so receivable or received exceeds ten percent of the basic salary or taka ²[1,20,000] annually, whichever is less, shall be included in his income.]

³[Provided that-

(a)medical expenses or medical allowance not exceeding taka ten lakh received or receivable by an employee being a person with disability shall not be included in his total income;

(b)medical expenses reimbursed by an employer to an emplyee, other than an employee who is a shareholer director, for a surgery relating to heart, kidney,eye liver and cancer of the emplyee, shall not be included in the total income of such employee.]

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¹ Subs. by S.R.O. No. 216-L/IT/2014, dt: 18-08-2014

² Subs. for "60,000" by S.R.O. No. 192-L/IT/2015, dt: 30-06-2015

³ Subs by F.A. 2016

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