Hospital definition under income tax clarifies inclusion of dispensaries, clinics and nursing homes for perquisites assessment. The term Hospital for purposes of clause (2) of the Income Tax Act, 1961 includes a dispensary, a clinic and a nursing home, thereby classifying those establishments within the statutory concept of hospital for tax provisions relating to employer-provided facilities and perquisites.
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.
Hospital definition under income tax clarifies inclusion of dispensaries, clinics and nursing homes for perquisites assessment.
The term Hospital for purposes of clause (2) of the Income Tax Act, 1961 includes a dispensary, a clinic and a nursing home, thereby classifying those establishments within the statutory concept of hospital for tax provisions relating to employer-provided facilities and perquisites.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.