How to approved producure hospital in sec 17(2)

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Kollipara Sundaraiah (Querist)
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12 May 2020 Assess maintained a private nursing home. Yearly gross receipts rs.90 lacs.

1.How to apply producure tax free for medical treatment provision sec 17(2) under I.t. act.
2.private nursing home assess eligible or not above provision.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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13 May 2020 1 If Private Hospital is approved by the Chief Commissioner of Income Tax, having regard to the prescribed guidelines for the purposes of medical treatment, any sum paid by the employer in respect of any expenditure actually incurred by the employee on his medical treatment or treatment of any member of his family is completely exempt from income tax under Clause (ii) of the proviso to Section 17 (2) of the I.T. Act.
2 Private hospital only eligible not private nursing homes.