Section 17(2) of I.Tax Act 1961

[Udaybhanu Routray]

Dear Friends,

Can any one laid down the procedure for application to be submitted with Chief Commissioner of income tax for granting approval to a Private Medical(Hospital) under sub clause (b) of clause (ii) of the proviso of sub clause (2) of section 17 of the income tax Act 1961. This is for claiming "Nil" perquisite by an salaried employee for availing treatment & reimbursement to be made by employer.

Is there any specific Format of the application. If yes then please provide the same.

What other documents to be submit with the application.

With Thanks & Regards.

*CA.Udaybhanu .*
(FCA, DISA, LLB)

[CA Neeraj Jayaswal]

Hi

The condition is laid down in Rule 3A of Income Tax Rule.

Since the Commissioner is not having adequate knowledge about functioning of the hospital they make a request to govt authority for arranging one qualified person (a doctor) to the visit the hospital along-with their team usually comprising of AC, Inspector and ITO. 

Application for exemption should be made at the charge according to registered office address of assess. However the doctor should be from local jurisdiction under Chief Medical office - Health Dept.(CMOH)

Upon completion of successful inspection the Doctor will forward a report to ITO mostly comprising the points covered under Rule 3A. ITO will forward a similar report to AC upon receipt of the technical conformity / non conformity and then he will send it to commissioner. In case of any deficiency, process need to re-visited upon intimation by the department to assessee.

Once recommendation is received from Commissioner , CCIT (Exemption) will issue order for type of diseases covered (prescribed in Rule 3A) and period of exemption. Process of renewal is repetition of above.

However please advise to the person to have enough set of shoes for shuttling between various touch points !! Its one of toughest process I have come across many times . . . 

 

Thanks

Best Regards

CA Neeraj Jayaswal

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From: Udaybhanu Routray <udaybh...@gmail.com>
To: foru...@googlegroups.com
Sent: Saturday, 2 July 2016 10:25 AM
Subject: [CA RUNGTA PD] Section 17(2) of I.Tax Act 1961

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[nirmal...@gmail.com]

Is there any specific Format of Application for applying under sub-clause (b) of clause (ii) of the proviso to sub-clause (vi) of clause (2) of section 17 & Which Documents are required for making Application.

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