Amount received for any expenditure actually incurred by an individual for his medical treatment or treatment of any member of his family, for any illness related to COVID-19 - Specified conditions u/s 56(2)(x) for individual to keep record of documents.

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....artment of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 91/2022 New Delhi, the 5th August, 2022 S.O. 3704(E).-In exercise of the powers conferred by clause (XII) of the first proviso of clause (x) of sub-section (2) of section 56 of the Income-tax Act,1961 (43 of 1961),the Central Government hereby specifies the following conditions, namely:- 1. The individual shall kee....

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.... to clause (X) of sub-section (2) of section 56 of the Income-tax Act, 1961 shall be verified and furnished in Form No. 1. 3. The details of the amount received in any financial year shall be furnished in Form No. 1 to the Income Tax Department within nine months from the end of such financial year or 31.12.2022, whichever is later. Form No. 1 S. No.     1. Name....

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....d:   9. Previous year in which the amount has been received:   Declaration I, __________________________________________________________________ (Name in full and in block letters) son/daughter/wife of __________________________________________ do hereby declare that: To the best of my knowledge and belief whatever is stated in the above columns....