Covid 19 - Salary, perquisite and profits in lieu of salary defined U/s 17(2) - Employee shall submit COVID-19 positive report of the employee or family member,all necessary documents of medical diagnosis or treatment and expenditure incurred on the treatment of COVID-19 or illness related to COVID-19 of the employee or of any member of his family.

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....ax<br>Section 017<br>IT<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 90/2022 New Delhi, the 5th August, 2022 S.O. 3703(E).-In exercise of the powers conferred by sub-clause (c) of clause (ii) of the first proviso to clause (2) of section 17 of the Income-tax Act,1961 (43 of 1961),the Central Government hereby notifies the following conditions....