TMI BlogApproval 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 - Samford Hospital Pvt. Ltd., Kokar Chowk, RanchiX X X X Extracts X X X X X X X X Extracts X X X X ..... ROAD, RANCHI Tele No. 0651-2332112, FAX : 0651- 2330734, PBX: 0651- 2203733, 2331031, Email : [email protected] Dated : 22.07.2019 APPROVAL UNDER SUB-CLAUSE(b) OF CLAUSE (ii) OF THE PROVISO TO CLAUSE (VII) 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 Chief Commissioner-of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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