Notification No. 56/2021 [F. No. 225/58/2021-ITA.II] / S.O. 1803(E)

Last updated: 12 May 2021

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The Central Government has issued a notification regarding Section 269ST of the Income-tax Act, 1961. This notification specifies that hospitals, dispensaries, nursing homes, and Covid care centres providing treatment for Covid-19 are subject to certain rules for cash payments received between 1st April 2021 and 31st May 2021. These medical facilities must obtain the PAN or AADHAAR of both the patient and the payee, as well as confirm the relationship between them.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 7th May, 2021
(INCOME-TAX)

S.O. 1803(E).—The Central Government, in exercise of powers conferred by clause (iii) of Proviso to Section 269ST of the Income-tax Act, 1961, hereby 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 payment received in cash during 01.04.2021 to 31.05.2021, on obtaining the PAN or AADHAAR of the patient and the payee and the relationship between the patient and the payee by such Hospitals, Dispensaries, Nursing Homes, Covid Care Centres or similar other medical facilities.

[Notification No. 56/2021/F. No. 225/58/2021-ITA.II]
PRAJNA PARAMITA, Director

FAQ :

The notification specifies that certain medical facilities providing Covid treatment are subject to specific rules under Section 269ST of the Income-tax Act for cash payments received during a particular period.

Hospitals, dispensaries, nursing homes, Covid Care Centres, and similar medical facilities providing Covid treatment are covered.

These rules apply to cash payments received from 1st April 2021 to 31st May 2021.

They must obtain the PAN or AADHAAR of the patient and the payee, and also record the relationship between them.

Section 269ST of the Income-tax Act, 1961 is relevant to this notification.