Approval of hospital for the purpose of sub-clause (b) of clause (i) of the proviso to clause (viii) of sub-section (2) of section 17 of the Income-tax Act, 1961 - M/s Divyadrishti Eye Centre Pvt. Ltd.,[PAN: AAECD4560F], 3, SBI Colony, Near Mangal Market, Shiekhpura, Patna- 800014 https://www.taxtmi.com/circulars?id=68488 Approval is granted to M/s Divyadrishti Eye Centre Pvt. Ltd. under the proviso and Rules 3A(1) & 3A(2) so that any sum paid by an employer for medical treatment of an employee or family member at the approved hospital for diseases specified in Rule 3A(2)(e) shall not be treated as a perquisite; accordingly the employer shall not be liable to deduct tax at source in respect of such sums. The approval is effective from 01.01.2018 to 31.12.2020 and is subject to withdrawal for misrepresentation or non compliance with Rule 3A(1). en-us Wed, 16 Oct 2019 00:00:00 +0530 Thu, 17 Apr 2025 11:01:00 +0530 TaxTMI RSS Generator Approval of hospital for the purpose of sub-clause (b) of clause (i) of the proviso to clause (viii) of sub-section (2) of section 17 of the Income-tax Act, 1961 - M/s Divyadrishti Eye Centre Pvt. Ltd.,[PAN: AAECD4560F], 3, SBI Colony, Near Mangal Market, Shiekhpura, Patna- 800014 https://www.taxtmi.com/circulars?id=68488 Approval is granted to M/s Divyadrishti Eye Centre Pvt. Ltd. under the proviso and Rules 3A(1) & 3A(2) so that any sum paid by an employer for medical treatment of an employee or family member at the approved hospital for diseases specified in Rule 3A(2)(e) shall not be treated as a perquisite; accordingly the employer shall not be liable to deduct tax at source in respect of such sums. The approval is effective from 01.01.2018 to 31.12.2020 and is subject to withdrawal for misrepresentation or non compliance with Rule 3A(1). Circulars Income Tax Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68488