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 Divyajyoti Eye & Healthcare Pvt. Ltd.,[PAN : AAFCD9479C], C-65, Hanuman Nagar, Patna-800020

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.... OF INCOME -TAX (BIHAR & JHARKHAND), C. R. BUILDING, B.C. P. MARG, PATNA-800001. Dated : 27.09.2019 e-mail : [email protected]; TEL : 2504580-582, 2504021-22.(PBX), FAX -0612-2504066. 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 e....

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.... 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 the purposes of sections 15, 16 & 17 of the I....