Which perquisites are exempted from income tax?

There are two categories of perquisites, some are taxable and some are tax free. In the category of tax free perquisites are contribution by the employer to the superannuation account up to Rs 1 lakh, plus any expenditure incurred for medical treatment of the assessee and his family member in any recognised hospital or even any treatment provided in the hospital maintained by the employer are tax free. In addition to that in case the employer pays medical insurance for employee or his family members that is also tax free. In addition to that, an amount of Rs 15,000 per year is also exempt perquisite which is reimbursed by the employer to employee in respect of medical expenditure incurred for the assessee and his relatives.