TMI BlogApproval 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 - in case of M/s Maa Ram Pyari Super Specility Hospital, Harihar Singh Road, Opp: Bariatu Petrol Pump, Morobadi, Ranchi-834008, [PAN: AADCR6616B]X X X X Extracts X X X X X X X X Extracts X X X X ..... CHIEF COMMISSIONER OF INCOME TAX BIHAR & JHARKHAND, 1st FLOOR, C.R BUILDING, BIRCHAND PATEL MARG, PATNA-800001 TEL NO : 0612-2504447, Email - [email protected] Dated : 24.03.2021 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 INCOME TAX RULES, 1962) In exerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come-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 following diseases or ailments prescribed under Rule 3A(2) of the Income-tax Rules, 1962, the treatment of which are being provided by the above referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 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 wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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