It has been understood that Medical Expenses in respect of prescribed diseases in a hospital approved by CCIT (Chief Commissioner of Income Tax)is fully exempted U/s. 17(2) (vi) (ii) of Income Tax Act, read with Rule 3A (2)and 3A(1). In this case, Kindly provide me the followings: 1)List of diseases falling within the perview of above section. 2)List of CCIT approved hospitals in Kolkata for the purpose of I.T exemption as per the above mentioned section. 3) Brief details/Central idea in respect of "U/s. 17(2) (vi) (ii) of Income Tax Act, read with Rule 3A (2)and 3A(1)"
05 October 2009
1) Please see page A 40 para 15.13-2 of the latest I.T.Ready Reckoner by Dr. V.K.Singhania. 2)Could not find the list for Kolkata, on web I can see only for Bangalore.They must have a list in their office and most of the city hospitals and nursing homes will be approved based on the guidelines /requisites for approval in para 15.13-1 in the same page A-40 of the same book.