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Approval 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. Gurjar's Multispeciality Hospital (A unit of Dr. Gurjar Hospitals Pvt. Ltd.), 120/500 (20 & 20-1), Lajpat Nagar, Kanpur, PAN- AAJCD0306Q

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..... 11-2024 Order-Instruction
Income Tax
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: 06.11.2024 Sub.: Approval of hospital for the purpose of sub clause (b) of clause (ii) of the provis .....

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..... employee on his/her medical treatment or of any member of his/her family at the above mentioned Hospital in respect of the following disease or ailment 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 exempted from income-tax in the hands of the employee. The .....

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..... aparoscopic intervention. (h) Ailment or disease of the organs mentioned at (d), requiring medical treatment in a hospital for at least three continuous days. (i) Gynecological or obstetric ailment or disease requiring medical treatment in hospital for at least three continuous days. (j) Burn injuries requiring medical treatment in a hospital for at least three continuous days. (k) .....

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..... r a period of 03 year from 06.11.2024 i.e. upto 05.11.2027. The approval is subject to the continued compliance with the statutory conditions prescribed under Rule 3A(2) of the Income-tax Rules, 1962 necessary for such approval and such modification as may be necessitated by any amendment to the provisions governing the approval under Income-tax Act, 1961. 5, The order of the approval is subject .....

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