Cash payment against medical treatment - Central Government specifies Hospitals, Dispensaries, Nursing Homes, Covid Care Centres or similar other medical facilities providing Covid treatment to patients for the purpose of Section 269 ST of the Income-tax Act, 1961 - 56/2021 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 56/2021 New Delhi, the 7th May, 2021 (INCOME-TAX) S.O. 1803(E). -The Central Government, in exercise of powers conferred by clause (iii) of Proviso to Section 269ST of the Income-tax Act, 1961 , hereby specifies Hospitals, Dispensaries, Nursing Homes, Covid Care Centres or similar other medical facilities providing Covid treatment to patients for the purpose of Section 269ST of the Income-tax Act, 1961 for payment received in cash during 01.04.2021 to 31.05.2021, on obtaining the PAN or AADHAAR of the patient and the 1 [payer] and the relationship between the patient and the 1 [payer] by such Hospitals, Dispensaries, Nursing Homes, Covid Care Centres or similar other medical facilities. [F. No. 225/58/2021-ITA.II] PRAJNA PARAMITA, Director ************* NOTES:- 1. Corrected vide CORRIGENDUM NO. S.O. 1839(E) dated 10-05-2021 before it was read as payee