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 Dr. Bimal Hospital & Research Centre Pvt. Ltd., Saguna More, Bailey Road, Patna-801503

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....OF INDIA OFFICE OF THE 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....

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....n 17 of the 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 following diseases as mentioned in Rule 3A(2) of the Income-tax Rules, 1962 shall not be treated as a perquisite in the hands of th....

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....al treatment in hospital for at least three continuous days. 3. The employer will not be liable to deduct tax at source u/s 192 in respect of such sum. 4. Approval accorded should not be construed as approval of the Government of India or the Principal Chief Commissioner of Income-tax (B &J), Patna or any other statutory authority under the Government, for any other purpose (s). 5. This a....