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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.... 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 TAX RULES, 1961) In exe....

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....d 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 the employee for the purposes of sections 15, 16 & 17 of the Incom....

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.... 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 approval is subject to withdrawal at any time if it is found that the approval has been obtained through misrepre....