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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 Shri Sai Hospital (a unit of Akhilesh Kumar Singh Hospital Private Limited), [PAN: AAJCA8384P], Plot# DS/2, Behind Geological Survey of India, Near Kankarbagh Police Station, West of Rajendra Nagar Over Bridge, Kankarbagh, Patna-800020</title>
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    <description>Approval is accorded to M/s Shri Sai Hospital under 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 read with Rule 3A(1) and 3A(2), permitting employer-paid medical expenses for specified diseases or ailments at the approved hospital to be excluded from perquisite treatment under sections 15, 16 and 17, subject to non-transferability, exclusion of Indian systems/homeopathy, inspection, continued statutory compliance, and possible modification or withdrawal for misrepresentation or failure to meet conditions.</description>
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