9911796707
TMI BlogApproval of hospital for the purpose of sub clause (b) of clause (ii) of the proviso to sub clause (viii) of clause (2) of Section 17 of the Income Tax Act, 1961 in the case of M/S. The Panacea Multi Super Specialty Hospital, 117/473, L Block, Rakadeo, Kanpur, PAN- AAJFT5887DX X X X Extracts X X X X X X X X Extracts X X X X ..... r>OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX U.P. (WEST) & UTTARAKHAND REGION "AAYAKAR BHAWAN", 16/69, CIVIL LINES, KANPUR (U.P.). 208001 PHONE & FAX NO. 0512-2304418 Order u/s 17(2)(viii)(ii)(b) of Income Tax Act, 1961 Dated: 17.12.2024 Sub.: Approval of hospital for the purpose of sub clause (b) of clause (ii) of the proviso to sub clause (viii) of clause (2) of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilments prescribed under Rule 3A(2) of the Income Tax Rules, 1962, shall not be treated as a perquisite for the purposes of sections 15, 16 and 17 of the Income-tax Act, 1961 and such sum shall be exempt from income-tax in the hands of the employee. The employer will not be liable to deduct tax under section 192 of the Income tax Act, 1961 in respect of such sum:- Sub-Rule No. Diseases or ail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viii) of sub-section (2) of Section 17 of the Income Tax Act, 1961 and shall not be construed as approval of the Central Government or the Principal Chief Commissioner of Income Tax, Kanpur or any other statutory authority under the Government, for any other purpose. 4. This approval is valid for a period of 03 year from 17.12.2024 i.c. upto 16.12.2027. The approval is subject to the continued co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the conditions prescribed under the Act, it will be mandatory on the part of the hospital, to intimate such fact immediately, to the approving authority. (d) The application for renewal of approval should be submitted at least 60 days before the expiry of the current approval. (Krishna Murari) Principal Chief Commissioner of Income Tax, U.P. (West) & Uttarakhand Region Kanpur. F. No. P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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