TMI BlogApproval of hospital for the purpose of sub-clause (b) of clause (ii) of the proviso to clause (viii) of sub-section (2) of section 17 of the Income-tax Act, 1961 - M/s Divyajyoti Eye & Healthcare Pvt. Ltd.,[PAN : AAFCD9479C], C-65, Hanuman Nagar, Patna-800020X X X X Extracts X X X X X X X X Extracts X X X X ..... R OF INCOME -TAX (BIHAR & JHARKHAND), C. R. BUILDING, B.C. P. MARG, PATNA-800001. Dated : 27.09.2019 e-mail : [email protected]; TEL : 2504580-582, 2504021-22.(PBX), FAX -0612-2504066. APPROVAL UNDER SUB-CLAUSE(b) OF CLAUSE (ii) OF THE PROVISO TO CLAUSE (VIII) OF SUB-SECTION (2) OF SECTION 17 OF THE INOME TAX ACT, 1961 (READ WITH RULES 3A(1) & 3A(2) OF INCOME TAX RULES, 1961) In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y sum paid by an employer in respect of any expenditure actually incurred by the employee on his/her medical treatment or treatment of any member of his/her family in the above mentioned hospital in respect of the disease as mentioned at (e) in Rule 3A(2) of the Income-tax Rules, 1962 shall not be treated as a perquisite in the hands of the employee for the purposes of sections 15, 16 & 17 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain in force till three years from the date of issue of the approval. This approval is subject to hospital's continued compliance with the statutory conditions under Rule 3A(1) necessary for such approval and such modifications as may be necessitated by any amendment to the provisions governing under the Income-tax Act, 1961.
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Memo No : 80037/03/2017-18/4558 X X X X Extracts X X X X X X X X Extracts X X X X
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