Approval of hospital for the purpose of sub clause (b) of clause (ii) of the proviso to sub clause (viii) of clause (2) of Section 17 of the Income Tax Act, 1961 in the case of M/S. The Panacea Multi Super Specialty Hospital, 117/473, L Block, Rakadeo, Kanpur, PAN- AAJFT5887D

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....ed:- 17-12-2024 Order-Instruction<br>Income Tax<br>OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX U.P. (WEST) & UTTARAKHAND REGION "AAYAKAR BHAWAN", 16/69, CIVIL LINES, KANPUR (U.P.). 208001 PHONE & FAX NO. 0512-2304418 Order u/s 17(2)(viii)(ii)(b) of Income Tax Act, 1961 Dated: 17.12.2024 Sub.: Approval of hospital for the purpose of sub clause (b) of clause (ii)....

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.... family at the above mentioned Hospital in respect of the following disease or ailments prescribed under Rule 3A(2) of the Income Tax Rules, 1962, shall not be treated as a perquisite for the purposes of sections 15, 16 and 17 of the Income-tax Act, 1961 and such sum shall be exempt from income-tax in the hands of the employee. The employer will not be liable to deduct tax under section 192 of the....

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....in a hospital for at least three continuous days. 3. The approval is only 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 and shall not be construed as approval of the Central Government or the Principal Chief Commissioner of Income Tax, Kanpur or any other statutory authority under the Government, for....