The Ministry of Finance on 5th August, 2022 has mandated submission of documents relating to COVID-19 by the employee to the employer for purposes of calculation of perquisites. The list of documents includes –
- COVID-19 positive report or medical report if clinically determined to be COVID-19 positive through investigations, of the employee or family member,
- all necessary documents of medical diagnosis or treatment of the employee or his family member for COVID-19 or illness related to COVID-19 suffered within six months from the date of being determined as COVID positive.
- Certification in respect of all expenditure incurred on treatment of COVID-19 or illness related to COVID-19 of the employee or any family member.
The notification shall deemed to have come into force from 1st April, 2020 and shall apply in relation to subsequent assessment years.
