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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 - M/s Divyajyoti Eye &amp; Healthcare Pvt. Ltd.,[PAN : AAFCD9479C], C-65, Hanuman Nagar, Patna-800020</title>
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    <description>Approval granted to M/s Divyajyoti Eye &amp; Healthcare Pvt. Ltd. as an approved hospital under the proviso to section 17 read with Rule 3A(1) &amp; 3A(2). Employer payments for employee or family medical treatment at the hospital for diseases listed in Rule 3A(2)(e) shall not be treated as a perquisite for sections 15-17, and the employer need not deduct tax at source under section 192. Approval is effective from issuance, valid for three years, and subject to compliance, modification, or withdrawal for misrepresentation or noncompliance.</description>
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      <link>https://www.taxtmi.com/circulars?id=68490</link>
      <description>Approval granted to M/s Divyajyoti Eye &amp; Healthcare Pvt. Ltd. as an approved hospital under the proviso to section 17 read with Rule 3A(1) &amp; 3A(2). Employer payments for employee or family medical treatment at the hospital for diseases listed in Rule 3A(2)(e) shall not be treated as a perquisite for sections 15-17, and the employer need not deduct tax at source under section 192. Approval is effective from issuance, valid for three years, and subject to compliance, modification, or withdrawal for misrepresentation or noncompliance.</description>
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      <pubDate>Fri, 27 Sep 2019 00:00:00 +0530</pubDate>
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