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    <title>Approval of hospital for the purpose of sub-clause (b) of clause (ii) of the proviso to clause (viii) of sub-section (2) of section 17 of the Income-tax Act, 1961 - in case of M/s Maa Ram Pyari Super Specility Hospital, Harihar Singh Road, Opp: Bariatu Petrol Pump, Morobadi, Ranchi-834008, [PAN: AADCR6616B]</title>
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    <description>Approval is granted to M/s Maa Ram Pyari Super Specility Hospital, Ranchi, under sub-clause (b) of clause (ii) of the proviso to clause (viii) of sub-section (2) of section 17 read with Rules 3A(1) and 3A(2), permitting employer-paid sums for specified medical treatments at the approved hospital to be treated as non-perquisites for the purposes of sections 15, 16 and 17, and relieving the employer from TDS obligation for such payments while the hospital continues to satisfy the statutory conditions; the approval is limited to the stated premises and is subject to inspection, renewal and withdrawal conditions.</description>
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    <pubDate>Wed, 24 Mar 2021 00:00:00 +0530</pubDate>
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      <title>Approval of hospital for the purpose of sub-clause (b) of clause (ii) of the proviso to clause (viii) of sub-section (2) of section 17 of the Income-tax Act, 1961 - in case of M/s Maa Ram Pyari Super Specility Hospital, Harihar Singh Road, Opp: Bariatu Petrol Pump, Morobadi, Ranchi-834008, [PAN: AADCR6616B]</title>
      <link>https://www.taxtmi.com/circulars?id=68473</link>
      <description>Approval is granted to M/s Maa Ram Pyari Super Specility Hospital, Ranchi, under sub-clause (b) of clause (ii) of the proviso to clause (viii) of sub-section (2) of section 17 read with Rules 3A(1) and 3A(2), permitting employer-paid sums for specified medical treatments at the approved hospital to be treated as non-perquisites for the purposes of sections 15, 16 and 17, and relieving the employer from TDS obligation for such payments while the hospital continues to satisfy the statutory conditions; the approval is limited to the stated premises and is subject to inspection, renewal and withdrawal conditions.</description>
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      <pubDate>Wed, 24 Mar 2021 00:00:00 +0530</pubDate>
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