Notification under Clause (iii) of proviso to Section 269ST of the Income-tax Act, 1961 – CBDT
View PdfNotification under Clause (iii) of proviso to Section 269ST of the Income-tax Act, 1961 – CBDT
- Under the Income-tax Act,1961 specifies Hospitals, Dispensaries, Nursing Homes,Covid Care Centres or Similar other medical facilities providing Covid treatment to patients for the purpose of Section 269ST of the Income-tax Act, 1961 for the payment received in cash during 01/04/2021 to 31/05/2021 on obtaining the PAN or AADHAR of the patient and the payee and the relationship between the patient and the payee by such hospitals.