Cash payment against medical treatment - Central Government specifies Hospitals, Dispensaries, Nursing Homes, Covid Care Centres or similar other medical facilities providing Covid treatment to patients for the purpose of Section 269 ST of the Income-tax Act, 1961 - 56/2021 - Income Tax Act, 1961
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Cash payment restriction under Section 269ST: COVID-treatment facilities must obtain PAN/Aadhaar and relationship for cash receipts. Central Government specifies Hospitals, Dispensaries, Nursing Homes, Covid Care Centres and similar medical facilities providing Covid treatment as specified recipients under the proviso to Section 269ST for cash receipts during the notified period, requiring such facilities to obtain and record the PAN or AADHAAR of the patient and of the payer and to record the relationship between the patient and the payer.
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.
Cash payment restriction under Section 269ST: COVID-treatment facilities must obtain PAN/Aadhaar and relationship for cash receipts.
Central Government specifies Hospitals, Dispensaries, Nursing Homes, Covid Care Centres and similar medical facilities providing Covid treatment as specified recipients under the proviso to Section 269ST for cash receipts during the notified period, requiring such facilities to obtain and record the PAN or AADHAAR of the patient and of the payer and to record the relationship between the patient and the payer.
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