Approval of hospital for the purpose of sub-clause (b) of clause (i) of the proviso to clause (viii) of sub-section (2) of section 17 of the Income-tax Act, 1961 - M/s Divyadrishti Eye Centre Pvt. Ltd.,[PAN: AAECD4560F], 3, SBI Colony, Near Mangal Market, Shiekhpura, Patna- 800014

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.... PR. CHIEF COMMISSIONER OF INCOME -TAX (BIHAR & JHARKHAND), C. R. BUILDING, B.C. P. MARG, PATNA-800001. e-mail : [email protected]; TEL: 2504580-582, 2504021-22, (PBX), FAX -0612-2504066. Dated : 16.10.2019 APPROVAL UNDER SUB-CLAUSE(b) OF CLAUSE (ii) OF THE PROVISO TO CLAUSE (VIII) OF SUB-SECTION (2) OF SECTION 17 OF THE INOME TAX ACT, 1961 (READ WITH RULES 3A(1) & 3A(2) OF INCOME ....

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....e Income-tax Act, 1961 . 2. Accordingly, any sum paid by an employer in respect of any expenditure actually incurred by the employee on his/her medical treatment or treatment of any member of his/her family in the above mentioned hospital in respect of the disease as mentioned at (e) in Rule 3A(2) of the Income-tax Rules, 1962 shall not be treated as a perquisite in the hands of the employee for ....