CGHS Contribution and Ward Entitlement

The CGHS contribution and ward entitlement are fixed by two different measures: the monthly contribution runs from Rs. 250 to Rs. 1,000 and is set by the beneficiary’s 7th CPC pay level under Ministry of Health and Family Welfare Office Memorandum No. S.11011/11/2016-CGHS(P)/EHS dated 9 January 2017, while the ward a beneficiary is entitled to in an empanelled private hospital is set by the rupee figure of monthly basic pay under the Office Memorandum of even number dated 28 October 2022. Pay level decides what is paid in; basic pay decides what class of room the Central Government Health Scheme pays for.

That the two run on different measures is the single most misunderstood point about CGHS, and it is why this article treats them together. The contribution is banded: everyone in a group of pay levels pays the same monthly amount, and the figure moves only on a promotion that crosses a band. The ward entitlement is a rupee threshold on basic pay, so it moves with the annual increment, and two colleagues at the same pay level can be entitled to different wards once their basic pay has drifted apart. Most of the billing disputes at empanelled hospitals come from applying the pay-level test to the ward question, where the basic-pay test governs.

The ward class is not a matter of comfort alone. It fixes the room charge, at Rs. 1,500, Rs. 3,000 or Rs. 4,500 a day under Annexure III to CGHS Office Memorandum No. 5-16/CGHS(HQ)/HEC/2024(Part I) dated 3 October 2025, and it scales the package rate for the whole admission by 5% either side of the semi-private base. Two things it does not touch: investigations and radiotherapy are uniform, and critical care is charged at Rs. 5,400 a day for every beneficiary whatever their entitlement.

This article gives the contribution slabs and how they are recovered from a serving employee and from a pensioner, the ward thresholds and what the 2022 order changed, the fresh-card step that the 22 November 2022 clarification requires before an upgraded entitlement can be used, the room charges and the package loading each ward class carries, the rule where a beneficiary takes a room above their entitlement, worked examples, the position for pensioners including the whole-life card, and the income-tax deduction the contribution attracts. The general framework of the scheme, who it covers and how it delivers care, is in the CGHS cornerstone article.

The two different tests

The contribution is set by pay level and the ward entitlement by basic pay, and neither determines the other. A pay level is a column of the pay matrix, and every employee in a level pays the same CGHS contribution as everyone else in the band of levels that shares a slab, whatever their exact basic pay within it. The contribution therefore changes on a promotion that moves the employee into a different slab band, and on nothing else.

The ward entitlement is the rupee figure in the pay matrix cell the employee occupies. It rises every year with the annual increment as the employee moves up the cells of the level, so an employee crosses a ward threshold without any change of level. Under the thresholds of 28 October 2022 an employee stays in one contribution slab for a decade while moving from a general ward to a semi-private ward to a private ward.

Holding the two apart prevents the common error. The contribution answers what the beneficiary pays in; the ward entitlement answers what class of room the scheme will pay for and at what package rate the admission is priced. Both rise with seniority, which is what makes them easy to conflate, and at the margin they diverge.

The monthly contribution

The CGHS contribution is a flat monthly amount of Rs. 250 to Rs. 1,000 fixed by the beneficiary’s 7th CPC pay level. It was revised on the recommendations of the 7th Central Pay Commission by Ministry of Health and Family Welfare Office Memorandum No. S.11011/11/2016-CGHS(P)/EHS dated 9 January 2017, with the revised rates effective from 1 February 2017.

The 2017 order replaced the earlier contributions, which were expressed against grade pay and were lower, so the revision both raised the amounts and re-expressed them in the language of the pay matrix. Nothing has revised them since, so these four slabs are the rates in force under the 7th CPC.

For a serving employee the contribution is recovered from the monthly salary and appears as a small deduction on the pay slip alongside the other recoveries, feeding into the take-home salary. The amount is the same in every month whatever the medical care used. That is the nature of a contributory scheme: the contribution buys access, not a metered service, and a beneficiary who spends a month in intensive care pays no more than one who never visits a Wellness Centre.

The contribution does not scale with salary inside a slab band. An employee at the top of Level 11 pays the same Rs. 650 as one at the entry cell of Level 7, and the figure steps up only on a promotion across a band, for instance from Level 11 to Level 12, where it rises from Rs. 650 to Rs. 1,000. Even the top slab is Rs. 12,000 a year, against which the scheme provides outpatient care, free medicines, specialist consultation, diagnostics and hospitalisation at CGHS rates for the employee and the family.

Ward entitlement in empanelled hospitals

Ward entitlement in an empanelled private hospital is fixed by monthly basic pay: up to Rs. 36,500 a general ward, Rs. 36,501 to Rs. 50,500 a semi-private ward, and above Rs. 50,500 a private ward. The thresholds were set by Ministry of Health and Family Welfare Office Memorandum F. No. S.11011/11/2016-CGHS(P)/EHS dated 28 October 2022, issued by the EHS Section in partial modification of the Ministry’s Office Memorandum of even number dated 9 January 2017, and effective from the date of issue.

The descriptions are not a gloss. They come from Table 1 of Annexure III to CGHS Office Memorandum No. 5-16/CGHS(HQ)/HEC/2024(Part I) dated 3 October 2025, which reprints the same three basic-pay bands alongside the physical specification of each ward class. An empanelled hospital that puts six beds in a room cannot bill it as semi-private, and a room without an attendant bed and a wardrobe does not meet the private-ward specification.

Before the 2022 revision the thresholds set by the 9 January 2017 order were higher: a general ward up to Rs. 47,600, a semi-private ward from Rs. 47,601 to Rs. 63,100, and a private ward above Rs. 63,100. Bringing the figures down to Rs. 36,500 and Rs. 50,500 moved a large number of employees up a ward class, so an employee entitled to a general ward under the 2017 figures may be entitled to a semi-private ward now.

Basic pay was chosen as the test rather than pay level because it ties the ward to the employee’s actual standing on the pay scale, which rises with each increment, rather than to the broad band of a level. It is also the source of the common error, because it is natural to assume that an entitlement in a pay-related scheme runs on the pay level, as the contribution does. A dependant covered by the card, whether spouse, child or parent, is admitted at the class the card shows, since the entitlement attaches to the card and not to the person being treated.

Getting the upgraded entitlement onto the card

An upgraded ward entitlement is not applied automatically; the beneficiary has to apply for a fresh CGHS card. The Ministry of Health and Family Welfare clarification dated 22 November 2022, issued in continuation of the Office Memorandum of 28 October 2022, states that all CGHS beneficiaries, serving and pensioner alike, who become eligible for an upgraded ward entitlement on the revised basic-pay slabs may apply for fresh CGHS cards.

The reason is procedural and it decides the money. An empanelled hospital reads the ward class printed on the card, because that is the entitlement the hospital can verify at the admission counter, and it prices the admission on that class. A beneficiary whose basic pay has crossed Rs. 36,500 or Rs. 50,500 but whose card still shows the older class will be admitted, and billed, at the older class.

This is the single most avoidable loss in the whole scheme. The gap between a general-ward and a private-ward admission is Rs. 3,000 a day in room charge alone, before the 5% package loading, and it is closed by a card reissue rather than by an argument at the billing counter. An employee whose basic pay crosses a threshold at the July increment should treat the card as a document to be refreshed, in the same way as the Pension Payment Order is refreshed at retirement.

Room rent by ward class

The room charge is Rs. 1,500 a day for a general ward, Rs. 3,000 for a semi-private ward and Rs. 4,500 for a private ward, under Table 1 of Annexure III to the Office Memorandum of 3 October 2025. These are consolidated charges, and paragraph 1 of that Annexure is explicit that the components inside them must not be charged separately under any circumstances.

The list of what the room charge absorbs runs long: accommodation and medical record charges, the duty medical officer, nursing care, registration and admission charges, air conditioning, electricity and water, housekeeping, infection control, biomedical waste management, laundry, diet and dietician services, patient identification bands, bed sheets and gowns, visitor passes, and the issue of the discharge summary and investigation reports. Nursing care in particular is itemised separately in paragraph 2 of the Annexure, covering medication administration, cannulation, catheter care, wound and bedsore care, tracheostomy care, personal hygiene, patient monitoring and health education, and is stated to be bundled in the ward charges and not billable to the patient.

Equipment is on the same footing. Paragraph 4 of Annexure III puts the C-arm, operating-theatre equipment, the DVT pump, the infusion pump, portable X-ray and bedside diagnostics, and the attendant bed for a private or higher ward inside the room rent or the procedural package, and states that separate billing for equipment usage is not permitted. A bill that itemises nursing charges, a welcome kit, biomedical waste or an infusion pump on top of the room rent is not a CGHS-compliant bill.

How ward class scales the package rate

Ward class moves the package rate by 5% in each direction. Paragraph 2 of Annexure II to the Office Memorandum of 3 October 2025 notifies every CGHS package rate at the semi-private ward level, applies a 5% decrease for a beneficiary entitled to a general ward, and a 5% increase for one entitled to a private ward. The loading applies to the whole package, not to the room component of it, so the ward entitlement prices the entire admission.

That spread is narrower than it used to be. Paragraph 4 of the clarification dated 26 November 2014 set the loading at a 10% decrease for a general-ward beneficiary and a 15% increase for a private-ward beneficiary against the same semi-private base, a spread of 25 percentage points between the top and bottom classes. The 3 October 2025 memorandum cut that to 10 percentage points, so ward class now matters less to the package and more to the room charge than it did before October 2025.

A CGHS package rate is an all-inclusive lump sum from admission to discharge, defined in paragraph 1 of Annexure II, covering accommodation and the patient’s diet, admission and registration, anaesthesia, medicines and consumables, consultant visits, dressings, ICU and ICCU charges, injections, monitoring, nursing care, oxygen and ventilator support as routinely required, the operation and operating-theatre charges, physiotherapy, the surgeon’s fee, routine investigations during the admission, transfusion and blood processing, and equipment charges. The same paragraph sets four duration ceilings: up to 12 days for specialised super-speciality treatment, up to 7 days for other major surgeries, up to 3 days for laparoscopic surgery, elective angioplasty and normal deliveries, and 1 day for day care and minor operating-theatre procedures.

What the ward class does not control

Three things are charged the same whatever the beneficiary’s ward entitlement. The first is critical care. Paragraph 3 of Annexure III to the Office Memorandum of 3 October 2025 fixes the ICU, ICCU, NICU, PICU, HDU and isolation-ward charge at Rs. 5,400 a day and states that the rate applies uniformly across all ward entitlements, city categories and hospital types, with no additional charge permissible for anything included in ICU care. A beneficiary entitled to a general ward is admitted to intensive care when the clinical condition requires it and is charged at the same Rs. 5,400 as a beneficiary entitled to a private ward.

The second is investigations and radiotherapy. Paragraph 2 of Annexure II states that these rates remain uniform regardless of ward entitlement or admission status, unless the test requires hospital admission, so a private-ward beneficiary pays the scheme no more for a magnetic resonance imaging scan than a general-ward beneficiary.

The third is consultation, which is a flat notified fee rather than a ward-scaled one. Paragraph 7 of Annexure II sets it at Rs. 350 for an outpatient specialist consultation including emergency and casualty, Rs. 700 for a super-specialist holding a DM or MCh, Rs. 700 for a psychiatry consultation at any empanelled hospital, Rs. 350 for an indoor consultation at any level of specialty, and Rs. 350 for an eye consultation inclusive of refraction, tonometry and fundus examination. Each consultation is valid for seven days within the same specialty, and the fee covers examination consumables such as gloves.

There is one carve-out that runs the other way. Under paragraph 3 of Annexure II the chemotherapy package rate covers procedural charges only, with room rent, investigations and anti-cancer medicines reimbursable in addition, so ward class re-enters through the room charge on a chemotherapy admission even though the procedural package does not move with it.

Taking a higher ward than the entitlement

A beneficiary who occupies a room above their entitlement is paid at the entitled class and bears the difference. CGHS meets the room charge for the entitled ward and prices the package at the entitled ward’s rate, so a beneficiary entitled to a general ward who is admitted to a private room is allowed Rs. 1,500 a day rather than Rs. 4,500, and the general-ward package rate at 5% below the notified figure rather than the private-ward rate at 5% above it.

The consequence worth stating plainly is that the loss is not confined to the room. Because the ward loading applies to the whole package under paragraph 2 of Annexure II, upgrading the room does not upgrade the rate at which the scheme prices the surgery, the operating theatre or the consultant visits inside that package. The beneficiary pays the room differential and gains nothing on the rest of the bill.

A lower ward than the entitlement is always allowed and costs the beneficiary nothing extra. So is intensive care, at the uniform Rs. 5,400, and so is a higher category of room where a specialist certifies that the treatment requires isolation or a higher category for medical reasons, such as infection control after a transplant. Outside those clinical exceptions the basic-pay entitlement on the card governs the admission.

Worked examples

Take an employee at Level 6 with a basic pay of Rs. 40,000 a month. Their contribution is the Level 6 slab, Rs. 450 a month, deducted from salary. Their ward entitlement is decided by the basic pay of Rs. 40,000, which falls in the Rs. 36,501 to Rs. 50,500 band, so they are entitled to a semi-private ward at Rs. 3,000 a day and a package rate at the notified semi-private figure with no adjustment either way. The contribution slab and the ward class are read off different measures.

Now a colleague, also at Level 6, but at a basic pay of Rs. 35,400. The contribution is the same Rs. 450, because it is the Level 6 slab. The ward entitlement is not: at Rs. 35,400, below Rs. 36,500, the colleague is entitled to a general ward at Rs. 1,500 a day and a package rate 5% below the notified figure. Two employees at the same level, paying the same contribution, are entitled to different wards and different package rates because their basic pay falls on either side of one threshold. As the junior colleague’s increments carry basic pay past Rs. 36,500, they move up to the semi-private entitlement, on a fresh card, with no change of level or contribution.

An employee at Level 12 with a basic pay of Rs. 80,000 pays the top slab of Rs. 1,000 a month and, being above Rs. 50,500, is entitled to a private ward at Rs. 4,500 a day and a package rate 5% above the notified figure. On a seven-day admission for a major surgery the room component alone differs from the junior colleague’s general-ward entitlement by Rs. 21,000, before the 10 percentage points of package loading that separate the two classes.

Contribution and entitlement for pensioners

A pensioner’s contribution is the slab for the pay level held at the time of retirement, not a figure worked out on the pension. A pensioner who retired from Level 7 pays the Rs. 650 slab, either annually or as the one-time payment of 120 months, that is ten years, for a whole-life card. The whole-life amounts follow directly from the slabs.

The procedure was consolidated in Ministry of Health and Family Welfare Office Memorandum No. S.11012/1/2024-EHS dated 27 June 2024, which prints the four whole-life amounts at paragraph B(e), routes payment through the government’s Bharatkosh portal with the challan attached to the application, and lets a retiring employee apply six months before the date of retirement. A pensioner drawing the Fixed Medical Allowance of Rs. 1,000 a month surrenders it only where the full card is wanted: paragraph B(b) of the same order gives the option of drawing the allowance alongside a CGHS IPD only card, valid for cashless indoor treatment, on payment of the full subscription. What cannot be held together is the allowance and CGHS outpatient care. The conversion of a yearly card on the balance of the ten years, and the transfer of a card to the surviving spouse, rest on the CGHS frequently asked questions rather than on the 2024 order, which is silent on both. The full procedure is in the CGHS for pensioners article.

The ward entitlement for a pensioner is fixed by the basic pay drawn at retirement against the thresholds of 28 October 2022, and it does not move afterwards, unlike a serving employee’s, which rises with increments. One qualification matters: for a pensioner who retired before the 7th Central Pay Commission came into force the government has said there is no proposal to apply the revised entitlement, so such a pensioner keeps the class fixed by the rules in force at retirement. A pensioner who retired under the 7th CPC and whose last basic pay crossed a revised threshold falls within the 22 November 2022 clarification and may apply for a fresh card on the upgraded class.

NABH accreditation and the city tier

Accreditation and city tier move the CGHS rate as much as ward class does, and they operate independently of it. The Office Memorandum of 3 October 2025 fixes the accreditation gap at 15%: a healthcare organisation accredited by neither the National Accreditation Board for Hospitals and Healthcare Providers nor the National Accreditation Board for Testing and Calibration of Laboratories draws a rate 15% below an accredited one, and a super-speciality hospital draws 15% above the rate for the corresponding super-speciality in the same city category. Rates in Y (Tier II) and Z (Tier III) cities run 10% and 20% below X (Tier I) cities, with the North East region and the Union Territories of Jammu and Kashmir and Ladakh rated as Y cities.

For the beneficiary this matters in two ways. At an empanelled hospital the treatment is billed to CGHS at the applicable rate and is usually cashless, so the accreditation affects what CGHS pays rather than what the beneficiary pays. In a reimbursement claim for treatment at a non-empanelled hospital the accreditation status of the treating hospital affects the rate at which the claim is settled, which is one of the points to check before a large claim, as the reimbursement of medical expenses article sets out.

The four axes compound. A private-ward beneficiary treated at a NABH-accredited super-speciality hospital in a Tier I city draws the highest rate the schedule allows; a general-ward beneficiary at a non-accredited hospital in a Tier III city draws the lowest. Between those two the notified figure for the same procedure differs by a wide margin, and the ward entitlement is only one of the four reasons.

Income-tax deduction on the contribution

The CGHS contribution is deductible from taxable income, but only where the income is taxed under the old regime. Section 126(2)(a) of the Income-tax Act 2025, in force from 1 April 2026, allows a deduction for contributions made to the Central Government Health Scheme within the Rs. 25,000 ceiling for the taxpayer, spouse and dependent children, raised to Rs. 50,000 by Section 126(8)(a) where a senior citizen aged 60 or above is covered. It is not an additional deduction sitting on top of that ceiling; it shares it with health-insurance premiums.

Section 202(2) of the same Act bars the deduction where tax is computed under the new regime in Section 202(1), which has been the default since the financial year 2023-24. For a serving employee on the default regime the contribution is therefore a deduction from salary with no tax relief attached to it. For a year taxed under the Income-tax Act 1961 the corresponding provision is Section 80D, on the same ceilings.

The practical reading for a pensioner is different from the employee’s, because the whole-life payment is a single large sum. A pensioner who pays Rs. 1,20,000 in one year for a whole-life card and is taxed under the old regime cannot claim the whole amount: the Rs. 25,000 or Rs. 50,000 ceiling applies to the year of payment. The income tax for pensioners article covers how the ceiling interacts with the other deductions a pensioner claims.

The contribution across a career

The contribution steps up three times over a full career and is flat between the steps. An employee entering at Level 1 pays Rs. 250 a month, moves to Rs. 450 on reaching Level 6, to Rs. 650 on Level 7, and to Rs. 1,000 on Level 12, so the four slabs track the broad bands of a career rather than each promotion. Between those steps the figure does not move, whatever the increments to basic pay, because it is banded by level.

The ward entitlement moves far more often, because it is a rupee test. An employee who enters Level 6 at the entry cell of Rs. 35,400 is entitled to a general ward, crosses Rs. 36,500 within two increments, and crosses Rs. 50,500 later in the level, so the class changes twice inside a single pay level while the contribution stays at Rs. 450 throughout. Each of those two crossings needs a fresh card under the 22 November 2022 clarification before it is usable at a hospital.

Set against what it buys, the contribution is small. At the top slab of Rs. 1,000 a month the yearly figure is Rs. 12,000, against which the scheme provides outpatient consultation, free medicines, diagnostics and hospitalisation at CGHS package rates for the employee and the family, with no sum-insured ceiling. A single seven-day major surgery at the private-ward package rate exceeds several years of contribution.

Disputes at the billing counter

Most CGHS billing disputes come from one of three errors, and each has a documentary answer. The first is the wrong test: an empanelled hospital that reads the ward entitlement off the pay level rather than the basic pay, or applies the pre-2022 thresholds of Rs. 47,600 and Rs. 63,100, quotes the wrong class. The answer is the card, which states the entitlement, read together with Table 1 of Annexure III to the Office Memorandum of 3 October 2025, which prints the current bands in the rate memorandum itself.

The second is separate billing for items inside the room charge or the package. Paragraph 1 of Annexure III states that the components of the room charge must not be charged separately under any circumstances, paragraph 2 states that nursing care is not billable to the patient, and paragraph 4 states that separate billing for equipment usage is not permitted. A line item for a welcome kit, a visitor pass, biomedical waste management, an infusion pump or a discharge summary is not payable.

The third is a stale card. Where the entitlement on the card has not been refreshed after basic pay crossed a threshold, the hospital applies the class on the card and the beneficiary carries the difference, and that is a loss the clarification of 22 November 2022 puts on the beneficiary to prevent by applying for a fresh card. Keeping the card current at each threshold crossing removes most of the friction the other two errors cause.

Bearing on the 8th Central Pay Commission

Neither the contribution slabs nor the ward thresholds can be stated for the 8th CPC period, because the commission has not reported. The 8th Central Pay Commission was constituted by gazette notification on 3 November 2025. The contribution slabs and the ward entitlements have been revised on the recommendations of each pay commission, so both are expected to be looked at, but no revised slab or threshold exists until the commission reports and the Ministry of Health and Family Welfare issues a fresh order.

The two figures are also likely to move at different times and by different mechanisms, as they did last time. The 9 January 2017 order revised the contribution and the ward thresholds together on the 7th CPC recommendations; the 28 October 2022 order revised only the ward thresholds, five years later, in partial modification of the 2017 order and without touching the contribution. A revision to one is not a revision to the other.

Until then the position is the contribution slabs of the Office Memorandum of 9 January 2017, the basic-pay ward thresholds of the Office Memorandum of 28 October 2022, and the room charges, package loading and ICU rate of the Office Memorandum of 3 October 2025.

Related Articles

• Central Government Health Scheme (CGHS)
• CGHS for pensioners
• Reimbursement of medical expenses
• Fixed Medical Allowance
• CS(MA) Rules 1944
• Ex-Servicemen Contributory Health Scheme (ECHS)
• Pay matrix
• Basic pay
• Annual increment
• Pay fixation
• Pay fixation on promotion
• Salary by pay level
• 7th Central Pay Commission
• 8th Central Pay Commission
• Central pay commission
• Take-home salary for central government employees
• Central government pension
• PPO and life certificate
• Family pension
• Old Pension Scheme
• National Pension System
• Unified Pension Scheme
• Income tax for pensioners
• Income tax for government employees
• Income-tax Act 2025
• Section 80D deduction
• Old versus new tax regime
• Standard deduction
• Allowances for central government employees
• Central government employees in India
• Dearness allowance
• Dearness relief
• Constant attendant allowance
• Non-practising allowance
• Hospital leave
• Special disability leave
• Work-related illness and injury leave
• Abolished allowances under the 7th CPC
• City classification for HRA
• Central government employees group insurance scheme

External references

• Central Government Health Scheme (CGHS)
• CGHS contribution and ward entitlement
• CGHS orders and circulars
• Ministry of Health and Family Welfare
• Department of Health and Family Welfare
• Income Tax Department

References

1. Ministry of Health and Family Welfare, Office Memorandum No. S.11011/11/2016-CGHS(P)/EHS dated 9 January 2017: revision of rates of subscription under the Central Government Health Scheme on implementation of the 7th Central Pay Commission recommendations, effective 1 February 2017.
2. Ministry of Health and Family Welfare, Office Memorandum F. No. S.11011/11/2016-CGHS(P)/EHS dated 28 October 2022 (EHS Section): entitlement of wards in private hospitals empanelled under CGHS as per 7th CPC basic pay, in partial modification of the Office Memorandum of even number dated 9 January 2017.
3. Ministry of Health and Family Welfare, Office Memorandum No. S.11011/11/2016-CGHS(P) dated 22 November 2022: clarification on entitlement of wards in private hospitals empanelled under CGHS, permitting beneficiaries eligible for an upgraded entitlement to apply for fresh CGHS cards.
4. Directorate General of CGHS, Office Memorandum No. 5-16/CGHS(HQ)/HEC/2024(Part I) dated 3 October 2025, Annexure II (definition of package rates, ward entitlement adjustment, chemotherapy, implants, multiple procedures and consultation) and Annexure III (ward categories, room charges, nursing care, ICU and equipment charges).
5. Directorate General of CGHS, Hospital Empanelment Cell, Office Memorandum No. S-11011/27/2021/CGHS(HEC) dated 12 January 2024, recording the differential pricing of a 10% decrease for general ward and a 15% increase for private ward under paragraph 4 of the clarification dated 26 November 2014.
6. Ministry of Health and Family Welfare, Office Memorandum No. S.11012/1/2024-EHS dated 27 June 2024: guidelines for issue of CGHS cards to serving employees and pensioners, including the whole-life contribution table at paragraph B(e), the IPD only card at paragraph B(b) and the six-month advance application at paragraph B(g).
7. Income-tax Act 2025, Sections 126(2)(a), 126(8)(a) and 202(2), in force from 1 April 2026; Income-tax Act 1961, Section 80D.
8. Report of the Seventh Central Pay Commission (November 2015), paragraph 9.5, “Medical Facilities for Serving Employees and Pensioners”, at page 373.