Covid 19 - Salary, perquisite and profits in lieu of salary defined U/s 17(2) - Employee shall submit COVID-19 positive report of the employee or family member,all necessary documents of medical diagnosis or treatment and expenditure incurred on the treatment of COVID-19 or illness related to COVID-19 of the employee or of any member of his family.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ax - Section 017 - Notifications - IT - MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 90/2022 New Delhi, the 5th August, 2022 S.O. 3703(E). -In exercise of the powers conferred by sub-clause (c) of clause (ii) of the first proviso to clause (2) of section 17 of the Income-tax Act,1961 (43 of 1961) ,the Central Government .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ation shall be deemed to have come into force from the 1st day of April, 2020 and shall apply in relation to the assessment year 2020-2021 and subsequent assessment years. [F. No. 370142/31/2022-TPL (Part-2)] UMME FARDINA ADIL, Under Secy., Tax Policy and Legislation Division Note : It is certified that no person is being adversely affected by granting retrospective effect to this n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X