Amount paid for medical treatment to an employee by an employer or to any person by any other person on account of treatment of Covid for FY 19-20 and subsequent year would not be taxed in the hand of the employee or any person receiving the benefit.

Ex gratia payment by an employer to an employee’s family or by any person to any other person’s family on death of the employee or any other person on account of covid for FY 19-20 or subsequent year would be exempt from tax.

Ex gratia payment from any other perosn is to be restricted to Rs.10 Lakhs.