LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

medical facility u/s 17 (2) Salary

vaibhav (M.Com. CA ) (178 Points)

19 October 2009

Dear Friends,

Please enlighten me regarding Medical Facility provided to an employee at a Private Hospital.

As per sec 17 (2) of IT Act 1961, if any treatment is provided to an employee for specific diseases like cancer, Tb etc..at an approved hospital, then such perquisite is fully exempted from IT .

But such Hospital is required to avail approval from Chief Commissioner of Income Tax to grant such exemption certificate.

kindly let me know the procedure and prescribed format of application to Chief Commissioner of Income Tax.

and format of certificate issued by Hospital to Patient u/s 17 (2).

thanks

vaibhav

Reply
Follow
Share

7 Replies

Rajeev (www.rkmco.com) (985 Points)
Replied 20 October 2009

Vaibhav Ji ,

there is no format of certificate issued by the hospital . It just mentions the disease and the amount paid .

Regarding application to CCIT regarding the hospital approval - check rule 3A . The procedure is properly given.

vaibhav (M.Com. CA ) (178 Points)
Replied 20 October 2009

Thanks a lot Rajeev for ur prompt response.

But Rule 3A specifies only Diseases

where can i get procedure to apply CCIT for approval u/s 17 (2) ?

vaibhav

Rajeev (www.rkmco.com) (985 Points)
Replied 20 October 2009

Vaibhav ,

Rule 3A lays down all the terms and conditions required for a CCIT to approve the hospital (17(2))

I am not sure about the forms which are specified for this purpose.

I think make a file number of your own and apply accordingly after checking all the terms and conditions laid down in Rule 3A . there are about more than 25 conditions to be checked .

Satisfy the CCIT regarding all the terms and i think approval will be granted subject to that .

Its a very interesting assignment . Good luck :)

ca. meenal jain (FCA) (21 Points)
Replied 16 March 2012

Vaibhav,

Did you got the approval? If yes, please guide me through the procedures.

Savitha (Student) (21 Points)
Replied 21 March 2012

Hi Vaibhav! Did you obtain the approval? Can you pls guide me through the procedures?

As you said Rule 3A only specifies the Diseases and other conditions to be fulfilled by the hospital for obaining the approval.

mayankpatel802002 (CA Practice ) (28 Points)
Replied 01 May 2012

please provide any format for application to be made to CCIT for approval rule 3A

vinodkumargupta (proprietor) (115 Points)
Replied 12 May 2018

There is no precribed format. However the aplication is to be prepared requirment asked in rule 3A. each and every qurey should be supported by documentry evidences.