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 - Income Tax - Memo No : 80037/02/2019-20/ 4902

GOVT. 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 WITH RULES 3A(1) 3A(2) OF INCOME TAX RULES, 1961) In exercise of powers conferred on the Pr. 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-tax Rules, 1962 for the grant of approval to a hospital, hereby grant approval to M/s Dr. Bimal Hospital Research Centre Pvt. Ltd., Saguna More, Bailey Road, Patna-801503 assessed to tax with Pr. Commissioner of Income-tax-1, Patna for the purposes of the said 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. 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 the employee for the purposes of sections 15, 16 17 of the Income-tax Act, 1961. (a) Tuberculosis; (b) diseases or ailment of heart, bone marrow, respiratory system, central nervous system, urinary system, liver, gall bladder, digestive system, endocrine glands requiring surgical operation; (c) ailment or disease of the ear, nose or throat, requiring surgical operation; (d) gynaecological or obstetric ailment or disease requiring surgical operation, caesarean operation or laparoscopic intervention; (e) ailment or disease of the organs mentioned at (b), requiring medical treatment hospital for at least three continuous days; (f) anaphylactic shocks including insulin shocks, drug reactions and other allergic manifestations requiring medical 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 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 the date of issue of this order and shall remain in force till three years from the date of issue of the approval . 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. Sd/- Memo No : 80037/02/2019-20/ 4902