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 - in case of M/s Raj Retina and Eye Care Centre [PAN: AAGCR6300M] House No.25, Road No. 08, Patel Nagar Patna-800023 - Income Tax - F. No 255

OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX BIHAR JHARKHAND 1st FLOOR, C.R BUILDING, BIRCHAND PATEL MARG, PATNA-800001 TEL NO. 612-2504447 Email - patna, [email protected] Dated : 31/05/2021 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 THE INCOME TAX RULES, 1962 In exercise of powers conferred on the Principal Chief Commissioner of Income tax. Bihar Jharkhand, Patna under 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. I. the Principal Chief Commissioner of Income tax Bihar Jharkhand, Patna, having regard to the guidelines prescribed in rule 3A(1) 3A(2) of the Income-fax Rules. 1962 for the grant of approval to a hospital. hereby grant approval to M/s Raj Retina and Eye Care Centre [PAN: AAGCR6300M] House No.25, Road No. 08, Patel Nagar Patna-800023 assessed to tax with Principal Commissioner of Income tax-I, Patna for the purposes of the said 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. 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 diseases or ailments related to eye only (Except ear, nose or throat) as prescribed at SI. No. (e) under Rule 3A(2) of the Income-tax Rules, 1962. the treatment of which are being provided by the above referred hospital, shall not be treated as a perquisite in the hands of the employee for the purposes of sections 15. 16 17 of the Income tax Act. 1961. 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, Bihar Jharkhand, 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 misrepresentation of facts or necessary conditions as stipulated in sub-rule (1) of Rule 3A of the Income-tax Rules, 1962 are not fulfilled and is subject to modification/withdrawal, if necessitated by subsequent changes in provisions governing the approval. 6. This approval takes effect from 27.05.2021 and shall remain in force till 26.05.2024 This approval is subject to hospital s continued compliance with the statutory conditions under Rule 3A(1) necessary for such approval and such modifications as may be necessitated by any amendment to the provisions governing under the Income-tax Act. 1961. TERMS AND CONDITIONS 1. This approval is not transferable and is applicable only to the premises occupied by the hospital as mentioned in para 1 of this order. 2. The hospital shall at all reasonable times be open for inspection by such officers of the Income tax Department as are duly authorized in this behalf. 3. The hospital shall conform to such conditions as prescribed in Rule 3A(1) 3A(2) of the Income-tax Rules, 1962. In the event, the establishment ceases to satisfy any of the conditions prescribed by law, it will be mandatory on the part of the Principal Officer of the hospital to notify the authority issuing this approval of such facts immediately. 4. The application for renewal of approval should be submitted at least 30 days before the expiry of the current approval. 5. Subsequent approval by way of an order in writing shall be subject to fulfillment of the conditions. An affidavit to be filed to the effect that all the conditions specified in Rute 3A of the Income-tax Rules. 192 continue to be satisfied and that no substantive/ material change has occurred in the facts reported in the original application. [Kaushalendra Kumar Singh ] Principal Chief Commissioner of Income Tax, Bihar Jharkhand, Patna