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 of the Income-tax Act, 1961 - M/s Divyadrishti Eye Centre Pvt. Ltd.,[PAN: AAECD4560F], 3, SBI Colony, Near Mangal Market, Shiekhpura, Patna- 800014

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..... E 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 .....

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..... he 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 disease as mentioned at (e) in Rule 3A(2) of the Income-tax Rules, 1962 shall not be treated as a perquisite in the hands of the employee for .....

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..... 01.01.2018 after the expiry of earlier order and shall remain in force till 31.12.2020. 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 : 80037/05/2017-18/ 4903
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