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<h1>Employees Must Submit COVID-19 Documents for Tax Relief u/s 17(2) of Income-tax Act, Retroactive to April 2020.</h1> Notification No. 90/2022 issued by the Central Board of Direct Taxes under the Ministry of Finance mandates that employees must submit specific documents to their employer for COVID-19 related tax considerations under Section 17(2) of the Income-tax Act, 1961. These include a COVID-19 positive report for the employee or a family member, medical diagnosis or treatment documents, and certification of all treatment expenses incurred. This notification is effective retroactively from April 1, 2020, and applies to the assessment year 2020-2021 onwards. It is confirmed that no individual is adversely affected by this retrospective application.