Approval of hospital for the purpose of sub-clause (b)of clause (ii) of the proviso to sub-clause (viii) of clause (2) of Section 17 of the Income Tax Act, 1961, In case of "Shri Sai Hospital (A unit of Akhilesh Kumar Singh Hospital Pvt. Ltd.), Behind Geological Survey of India, West of Rajendra Nagar over Bridge, Kankarbagh, Patna - 800020" - Income Tax - F. No. 80037/17/2015-16

GOVERNMENT OF INDIA OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (BIHAR JHARKHAND) CENTRAL REVENUE BUILDING, BIR CHAND PATEL MARG, PATNA-800001 Tel : 2504020-22, (PBX) 2504580-82, Fax - 0612-2504033/40 ORDER Dated, Patna, the 19th April, 2016 Order of approval under sub-clause (b) of clause (ii) of the proviso to sub-clause (viii) of clause (2) of Section 17 of the Income Tax Act, 1961 F. No. 80037/17/2015-16/. ....... In exercise of the powers conferred on me under sub clause(b) of clause (ii) of the proviso to [sub-clause(viii) of] clause (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 accord approval to Shri Sai Hospital ( A unit of Akhilesh Kumar Singh Hospital Pvt. Ltd.), Behind Geological Survey of India, West of Rajendra Nagar over Bridge, Kankarbagh, Patna - 800020 for the purposes of the said sub clause (b) of clause (ii) of the proviso to [sub-clause (viii) of] clause (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 an employee on his/her medical treatment or any other member of his/her family at the above mentioned Hospital in respect of the following diseases or ailments prescribed under Rule 3A(2) of the Income Tax Rules, 1962, shall not be treated as a perquisite for the purposes of section 15, 16 and 17 of the Income Tax Act, 1961 :- (a) Cancer; (b) Tuberculosis; (c) Acquired Immunity deficiency Syndrome (d) Disease or ailment of the heart (non invasive), blood, lymph glands, respiratory system, central nervous system, urinary system, liver, gall bladder, digestive system, endocrine glands or the skin requiring surgical operation; (e) Ailment or disease of the ear, nose or throat, requiring surgical operation; (f) Fracture in any part of the skeletal system or dislocation of vertebrae requiring surgical operation or orthopaedic treatment; (g) Gynecological or obstetric ailment or disease requiring surgical operation, caesarean operation or laparoscopic intervention; (h) Ailment or disease of the organs mentioned at (d) requiring medical treatment in a hospital for at least three continuous days; (i) Gynaecological or obstetric ailment or disease requiring medical treatment in a hospital for at least three continuous days; (j) Burn injuries requiring medical treatment in a hospital for at least three continuous days; (k) Mental disorder -neurotic or psychotic - requiring medical treatment in a hospital for at least three continuous days; (I) Drug addiction requiring medical treatment in a hospital for at least seven continuous days; (m) Anaphylectic shocks including insulin shocks, drug reactions and other allergic manifestations requiring medical treatment in a hospital for at least three continuous days. 3. The approval accorded as above, is only for the purpose of sub clause (b) of clause (ii) of the proviso to [sub-clause (viii) of] clause (2) of Section 17 of the Income Tax Act, 1961, and should not be construed as approval of the Central Government or the Principal Chief Commissioner of Income Tax (Bihar Jharkhand), Patna or any other statutory authority under the Government, for any other purpose(s). 4. This approval is subject to the following terms and conditions: (i) This approval is not transferable. (ii) The approval will not cover Indian systems of medicine and homeopathic treatment. (iii) 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. (iv) This approval is subject to the Hospital s continued compliance with the statutory provisions/conditions governing the grant of such approval, and is also subject to modifications / withdrawal, if necessitated by subsequent changes/amendments to the statutory provisions governing the grant of approval. (v) 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. (vi) The Hospital shall conform to such conditions as prescribed in Rule 3A(1) 3A(2) of the Income Tax Rule, 1962. In the event the Hospital ceases to satisfy any of the conditions prescribed by law, it will be mandatory on the part of the Hospital to notify the authority issuing this approval of such fact immediately. 5. This approval takes effect from 1st April, 2016 and shall remain in force for three years i.e. till 31.03.2019 . The application for renewal of approval should be submitted at least 30 days before the expiry of the current approval. (S.T. Ahmad) Principal Chief Commissioner of Income Tax (Bihar Jharkhand), Patna.