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of <h1>Notification 56/2021: Medical Facilities Allowed Cash Payments for Covid Treatment u/s 269ST, April-May 2021.</h1> The Central Government, through Notification No. 56/2021, specifies that Hospitals, Dispensaries, Nursing Homes, Covid Care Centres, or similar medical facilities providing Covid treatment can accept cash payments under Section 269ST of the Income-tax Act, 1961. This applies to payments received in cash from April 1, 2021, to May 31, 2021. These facilities must obtain the PAN or AADHAAR of the patient and the payer, along with their relationship. This notification was issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes.
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