Income Tax Act, Sec 17(2)(ii)(b) Approved Hospitals
This query is : Resolved
Quick Summary
24 June 2010
Income Tax Act, Sec 17(2)(ii)(b) – defunct ?
Payments ( Medical expenses) made by the employer to the Hospitals ( Dispensary / Clinic / Nursing Home) which is approved by the Chief Commissioner Section 17 (2)(ii)(b) of Income Tax Act., in connection with the medical treatment of the employee or any member of his family for treatment of prescribed diseases or ailments, shall not be treated as perquisite.
The commissioner shall satisfy himself in granting approval to any hospital for the above cited purpose, on the condition that it fulfils the specified requirements.
In practice, once approval is granted, no Hospital ( Dispensary / Clinic / Nursing Home) is bothered to observe the requirements as long as it claims as Approved Hospital u/s 17 (2)(ii)(b) of Income Tax Act, since the Commissioners of Income Tax are no more serious about their approval granted by them, even they never take pain to periodically authenticate the same, which propels the beneficiaries to have impression that what is the fun of continuing with this defunct provisions in the subject section.
Payments ( Medical expenses) made by the employer to the Hospitals ( Dispensary / Clinic / Nursing Home) which is approved by the Chief Commissioner Section 17 (2)(ii)(b) of Income Tax Act., in connection with the medical treatment of the employee or any member of his family for treatment of prescribed diseases or ailments, shall not be treated as perquisite.
The commissioner shall satisfy himself in granting approval to any hospital for the above cited purpose, on the condition that it fulfils the specified requirements.
In practice, once approval is granted, no Hospital ( Dispensary / Clinic / Nursing Home) is bothered to observe the requirements as long as it claims as Approved Hospital u/s 17 (2)(ii)(b) of Income Tax Act, since the Commissioners of Income Tax are no more serious about their approval granted by them, even they never take pain to periodically authenticate the same, which propels the beneficiaries to have impression that what is the fun of continuing with this defunct provisions in the subject section.
09 January 2017
What are procedural/ compliance requirements for obtaining this registration?
10 August 2018
https://incometaxindia.gov.in/Rules/Income-Tax%20Rules/103120000000007062.htm
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Tax Audit Applicability – Newly Formed Partnership Firm with Profit Below 6%/8%
- Difference between Date of Payment and Date of Deduction?
- TDS CREDIT MISMATCHING
- Buy back of shares u/s69
- Bank details not Visible on Traces Portal
- Taxability of Partnership firm for FY 2025-26
- Journal entry of busniess expenses
- ADDITION OF CHALLAN IN TDS RETURN FORM 140
- TODAY INCOME TAX SITE IS NOT WORKING ANY OFFICIAL EXTENSION
- Cash balance limit and property purchases limit
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
- Interest Reporting in Form 168
- Sales of goods of amount Rs77 lakhs to a party
- Tax Demand of ₹4,650 for AY 2026-27
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
- NRI ITR2 account in 2025-26.
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
