TMI BlogApproval 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"X X X X Extracts X X X X X X X X Extracts X X X X ..... uction X X X X Extracts X X X X X X X X Extracts X X X X ..... 61. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hree 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 req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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