Hospital approval standards for Indian system and homoeopathic treatment now require compliance with prescribed ministry conditions for recognition. Rule 3A of the Income-tax Rules, 1962 is amended to differentiate approval procedures: approvals for hospitals other than Indian system and homoeopathic hospitals are reworded, and a new sub-rule (1A) mandates that the Chief Commissioner ensure hospitals offering Indian systems of medicine and homoeopathic treatment fulfil the conditions specified in the Departmental Office Memorandum of 6 June 2002 before granting approval; sub-rule (2) is correspondingly updated to correct cross references to the proviso sub clause.