Amount received for any expenditure actually incurred by an individual for his medical treatment or treatment of any member of his family, for any illness related to COVID-19 - Specified conditions u/s 56(2)(x) for individual to keep record of documents. https://www.taxtmi.com/notifications?id=138915 Specified conditions require individuals claiming amounts received for expenditure actually incurred for COVID-19 medical treatment to retain a COVID-19 positive report or treating physician's medical report and all documents evidencing diagnosis or treatment within six months of determination, and to verify amounts received by furnishing prescribed Form No. 1 with identity, PAN, diagnostic and treatment identifiers, total expenditure, payer details and a signed declaration. The notification applies retrospectively from 1 April 2020 and covers the assessment year 2020-21 and subsequent years. en-us Fri, 05 Aug 2022 00:00:00 +0530 Mon, 12 Jun 2023 15:19:00 +0530 TaxTMI RSS Generator Amount received for any expenditure actually incurred by an individual for his medical treatment or treatment of any member of his family, for any illness related to COVID-19 - Specified conditions u/s 56(2)(x) for individual to keep record of documents. https://www.taxtmi.com/notifications?id=138915 Specified conditions require individuals claiming amounts received for expenditure actually incurred for COVID-19 medical treatment to retain a COVID-19 positive report or treating physician's medical report and all documents evidencing diagnosis or treatment within six months of determination, and to verify amounts received by furnishing prescribed Form No. 1 with identity, PAN, diagnostic and treatment identifiers, total expenditure, payer details and a signed declaration. The notification applies retrospectively from 1 April 2020 and covers the assessment year 2020-21 and subsequent years. Notifications Income Tax Fri, 05 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138915