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        F. Acts / Amendment Acts

        Section 10 - Amendment of section 17.

        Finance Act, 2022
        Chapter III
        DIRECT TAXES - Income-tax

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        Tax treatment of COVID-19 medical perquisites now permitted subject to government notification and specified conditions. Amendment inserts a new sub-clause providing tax recognition for amounts in respect of COVID-19 illness, subject to conditions to be specified by the Central Government by notification in the Official Gazette, and the insertion is deemed to have effect from the commencement date specified in the amendment.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Tax treatment of COVID-19 medical perquisites now permitted subject to government notification and specified conditions.

                                Amendment inserts a new sub-clause providing tax recognition for amounts in respect of COVID-19 illness, subject to conditions to be specified by the Central Government by notification in the Official Gazette, and the insertion is deemed to have effect from the commencement date specified in the amendment.


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