https://www.taxtmi.com/circulars?id=68489 Approval is granted to M/s Dr. Bimal Hospital & Research Centre Pvt. Ltd., Patna 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), so that employer-paid medical treatment at the approved hospital for specified diseases shall not be treated as a perquisite for sections 15, 16 and 17. The employer is not required to deduct tax at source in respect of such sums. The approval is time-limited, conditional on Rule 3A(1) compliance, and subject to withdrawal for misrepresentation or non-compliance. en-us Wed, 16 Oct 2019 00:00:00 +0530 Thu, 17 Apr 2025 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68489 Approval is granted to M/s Dr. Bimal Hospital & Research Centre Pvt. Ltd., Patna 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), so that employer-paid medical treatment at the approved hospital for specified diseases shall not be treated as a perquisite for sections 15, 16 and 17. The employer is not required to deduct tax at source in respect of such sums. The approval is time-limited, conditional on Rule 3A(1) compliance, and subject to withdrawal for misrepresentation or non-compliance. Circulars Income Tax Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68489