TSST{ /Govt. Of lndia

InrEr T@'3nrlrfi-{ ryTA,TilIiT fi,T firqtffi

Office of the principal Chief Commissioner of Income Urx, Guiarat

riHil,fir{r.FT trra,3IrrEI t}s,3rfrqrflE - 38o oo9No.2O2, 2o,l Floor, Aayakar Bhavaa, Ashram Road, Ahmedabad - 38O

(X)9

27646037 Emall Id:(o7e)

U. PcCIT/ABD/lC-HQ-Coord It

Bf,iFT,iTI.:

7t2) (iixb)/F.No.-35 /vol.ii/L9-20 frnia: o4.os.202o

To,it

" oy. Commissioner of Income -Tax (Admn')'

O/o pi. Chief Commissioner of Income'Tax' Guiarat'

Sir,

Sub: Approval under sub-clause (b) of clause (ii) of the proviso to clause (2) of section 17 of the IT

Act L96L,in the case of [1) occura Eye Care & Research Center, [Health Care Unit of Astron Pacakging

Ltd.)corporate House , Nr. Sola Bridge , S'G. Highway, Thaltej, Ahmedabad (2) M/s chandni Hospital Pvt'

Ltd.,gl6o,AryaNagar,Kanpur[3)SparshMultispecialityHospital[AunitofPaediaHealthPvt'Ltd')'Ward No.-06, contractor Colony, Dewarpara, Supela, Bhilai,

Distt'- Durg(C'G), Pin 490023 [4) SMC

Hospitar Institute and IVF Research centrl pvt. Ltd. at the address- vrp Estate, Infront of BSNL, vidhan

Sabha Road, Near Ashoka Ratan, shankar Nagar, Raipur,(c'G') ' 4g2OO7(5) M/s feel children Hospital

and Neonatal & Vaccination centre located i, a1e,, Navinchandra Park, civil camp Road, Shahibaug

Ahmedabad-380004, Kindly refer to the above subiect'

2,Thisofficehasreceived(1)No.CC.1/ABD/HQ/17(2)/oEc&RC.03/20L9.2odatedL4/07/2020receivedfromDCIT(HQ)-l,Ahmedabadizln.N'.n..cCIT/KNP/DCIT(T&D/17(2)tii)tb)/2(3|)/20L6-L,datedtS/06/zoz0 ieceived from fctr, xanpur [3)F.No.cclr/RPR/Tech lL7(2)-03/2019-20

dated

24/06lzoreceived from ITo (Tech & Tps-1), Raipur(a) F.No.cclr/RPR/Tech/17(2)'07 /20L9-20 dated

24106/20receivedfromIT0(Tech&rri-rl,Raipur(5)No.CC|T-2/^BD/HQ|L7(2)/|ee|18212020-2Ldated 15/07 /z[Ilreceived from ITO (HQ)-z, Ahmedabad, Regarding

approval under sub-clauses [b) of

clause [ii) of the proviso to clause (2) ;f section 17 of the Income Tax Act' 1961 to the following

hospitals:-(1.)OccuraEyeCare&Researchcenter,[HealthcareunitofAstronPacakgingLtd')corporateHouse'Nr. Sola Bridge , s.G. Highway, Thaltei, Ahmedabad

(2) M/s Chandni Hospital Pvt' Ltd'' 9 /60' Arya Nagar'

Kanpur (3) Sparsh Mu[ispeciality Hospital (A unit of Paedia Health Pvt. Ltd.), ward No'-06, con*actor

colony, Dewarpara, Supela, Bhilai, Distt.- Durg(c.G), Pin 490023 (4) SMC Hospital Institute and IVF

Research Centre pvt. Ltd. at the address- VIP Estate, Infront of BSNL, Vidhan Sabha Road, Near Ashoka

Ratan, shankar Nagar, Raipur,[c'G .) ,4g2OO7(5) M/s teel children Hospital and Neonatal &

vaccination

centre located atB/A,Navinchandra park, iirit cr.p Road, Shahibaug Ahmedabad-380004' In this

regard, I am directed to forward the same for kind perusal and uploading it on

^Auo-

mi.,,ACIT (HQ) (Co-ordination)

For Pr. Chief Commissioner of Income tax [Gui)'Ahmedabad

Y F

Ganrji)

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&TI[A wm'r{GOW. OF INDIA

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iti: ,ti ;s.rdrf,4- {@ 3Trq-6-{ 3lTgqd-1, 3r64flqr6

OFFICE OF THE CHIEF COMMISS IONER OF INCOME TAX-1, AHMEDABAD

(frs ilfr, 3lr{r5( 8ttl;t, 3ITEI-}[ q}g, rr6q6rqr6-3800092nd Floor, AaYakar Bhavan, Ashram Road, Ahmedabad-380009

tfrstrff elePhone No. 079 27 546435 Scg/Fax No: 079 27 546435

==========================================================================No.CC-]./AB DlHa/t7(2)/oEc&Rc-0 3l2r,Ls'2o ffri6, i t4lo7l202o

Br{r : 3nrrrl 3trfrfrqr, 1961 f,r tntr 17(2Xviiixiixfi) *. 3rtffi 3ihtrtl{I 3I€ A;tr{

tE fitr+ da ttar+;w {trc- 3rEYd qAfiizr frfrls)' 6ffitc EE s' ff*.c-

dril Ffi, (rs. fr. 6tr4, rtifi, 3trrfiErrq a,I rr{.m{a rqra rTi *'at cf--(qE AAEcAoog3L)

Approval U/s 17(2)(viii Xiifib) of the l. T. Act, 1961 in rPspect of Occura Eye

Care & Research Center, (Healthcare Unit of Astron Packaging Ltd)' Corporate

rg3?. .

t a.a

at the above mentioned Hospital in'respect of the diseases or ailments prescribed under Rule ,,1'3A(2) of the lncome tax Rules,1962, shall not be treated as perquisite for the purpose of section15,16 and 17 of the lncome tax Act,1961 and such sum shall be exempt from lncome tax in thehands of the employee. The employer will not be liable to deduct tax under section 192 of thelncome tax Act, 1961 in respect of such sum.

3. T6 3r-frdH taa :rr++-r 3rfrfrq-q, 1961 fT erRr 17 fir sc qRr (2) t. v{qfi (viii)t uus (ii) t jq su-E (dt) t. yltq t fr(' a?i gr-dr G;fr rra silq t' fr(' a',drq s{6rt 3d?r.ilq?irf, 5w 3rr{rs-r 3rqFd - {-s{rd 3Terqr SFFI{ * 3ftrd Gffi rrq rTirdfufi crfufi{ur fi 3i-ffr{d t.sc d-ffi arar Br(rrrl3. The approval is only for the purpose of sub clause (b) of clause (ii) of the proviso(viii) to clause (2) of section 17 of the lncome tax Act, L961 and shall not be construed asapproval of the Central Government or the Chief Commissioner of lncome tax-l, Ahmedabad orany other statutory authority under the Government, for any other purpose.

4. q-6 3i-{qlfi drfts ll,tottzozo t tstoTtzoz3 FF 03 dq' fi 3rdm fi fr(r qrq {trrntq-d r{-drffi 3{rq6{ 3{frfrqar, 19G1 +'3ftfrf, tO 3r-{m-fr dfi d'eitrd 6t ffitrd 6ri Erd crdqEii,l B.,.fi cRr&fl mnr srGifl-{ ilfrri fir Rft fr fr{ff 3v(2) t 3{tfi-d fdtrd €iftfufi lrd,t,'snr3r€qTlrnr aEru 3rtr{cr 3r{crild qr Bak tr

4. The approval is valid for a period of three years from L4lo7l2o20 to t1lo7l2023and is subject to the continued compliance with the statutory conditions prescribed under Rule3A of the lncome tax Rules, 1962 necessary for such approval and such modifications as may benecessitated by any amendment to the provisions governing the approval under lncome taxAct, 1961.

q-d 3l-{"d-{f, or :nlnr ffiBa ftit;-fl qd erd t :rtf6 R:-The order of the approval is subject to the following terms and conditions:-

(6)(a)

q-6 3l{drfrd 3rftTtufq 16r ttThe approval is not transferable,

(s) 3ITrr?hT FdsTrlr qsru Efu{d sc t frtfqrq-+ fr('crtr-q;a fr'('rr(' rlffirsrr BftqTsr t fr(r 3rgkflFr €efr 3fufr Trrr{r w gar rFnt

(b) The Hospital shall, at all reasonable times, be open for inspection by suchofficers of the lncome tax Department as are duly authorized in thisbehall

(4) 3rTztzF-{ Fqql{fr, 1962 +'rrrfr 3(r t gr?I qfrd, 3rrq6-{ afrfr-+a,1961 6I€lr{r 1Z frr sc qRr (2) t v-r-;6o (viii)t sus (ii)t sq su-s (fr) t'3fifrd3r$cmr 6t Btrd qrd mr qTFFi .rFIr drmt mrta rqrur Gb-S efr lrf *r:l",iiErf, fi-{fr .r{ 3r+Grrer 61 3irr t qo $B-srd' 6fqr fu W aea fir qtmr3Eqf

t

oCI(C) The hospital shall conform to such conditions as are prescribed under sub

Clause (b) of clause (ii) of the proviso (viii) to clause (2) of section t7 ofthe lncome tax Act, 1961 read with Rule 3A of the lncome tax Rules,Lg6Z.ln the event that the hospital ceases to satisfy any of the conditionsprescribed under the Act, it will be mandatory on the part of the hospital,

to intimate such fact immediately, to the approving authority.

(q){€.sr{FirfifirsqrF*.+-qt+-q30l{4Tf,frrffrdBtaffiro.rurar3nifrd e-{AF fr;qr arcrt

(d) The application for renewal of approval should be submitted at least 30days before the expiry of the current approval.

__sd_

(g.n-d fr-€D(suMANT SINHA)

E@ 3{1ffi{ 3rr{ffi-1, 3tliiBqr.nqlChief Commissioner of lncome tax-1,Ahmedabad.

frlqro, 3f+Wr 3{r5 *-fi t5 n1l5d' 6-sq IFFQI+T{ {F-c- 3rsda qtGia frEtE), +irdtr 6r5s, k6-c-g)-fl-Bs, (rs. *. ffii, q6fr61, 3r64ffrr{The Director, Occura Eye Care & Research Center, (Healthcare Unit of Astron Packaging Ltd),

Corporate House, Nr. Sola Bridge, S. G. Highway, Thaltej, Ahmedabad

sFfrfr;-t. qfrd, ffirq e-cq&i 6-{ df, +$ ftrftt(1) The SecretarY, CBDT, New Delhi.2. ertrl;I {sq 3{rtr6-{ 3Trg-fd, TJil{IA, 3r64fl-dl-( |

, ,6 Pr. Chief Commissioner of lncome-tax, Gujarat, Ahmedabad:L/ ..6d" 3. {sq 3{rffi-{ Jrgf,d-2 / (edRrg), 3r6adltlr( I

(3) The CCIT-2 / (TDS), Ahmedobod.5. {w 3rl{fi{ 3Trg-+4, E-dtfir / grd / {lc6tq I(5) The CCslT, Borodo/ Rojkot / Surot.6. 3irss{ r5rfrlsrs. (3];AquT), 3ritr{rdl-{l(6) The DGIT (lnv), Ahmedabad7. y. 3{IrlcF{ 3tTT+-d -t/2l3l4lsl6l7, 3I64flErq & s. 3{rqzF:t 3Trgrd- eti?ffrR(71 principal Commissioners of lncome tax- L/213141516/7, Ahmedabad & PCIT- GandhinagarB. JfrfIs-d 3lrrlcF-{ 3Trg{d, t-a-r(r), 3T644-drdl(8) The Addl. ClT, Ronge-l (l ), Ahmedobod.9. JCI 3[qrFT 3IrgErCr,- Tt-'5.il- 1(1X1), 3IfiTEFrI(10. 31rrrz5{ 3rft-6rfr, (E-a-€-ent / +.-FqruT), 3r6qEFII-{t (D I A _11. qri wr$ar ' 4 t- L

-+-(c?fa 5an *fl(erashant Kumar Jain)3q 3lrq?h-{ 3ngEril, qwr. )-1lDclr( HQ)-1,

1,e, Wq 3rrzlz6-{ 3tTT+-d 3rf,trffIr{-1lfor Chief Commissioner of lncome-tax-1, Ahmedabad

Page 3 of 3

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ffi" OFFICE OF THE

PRINCIPAL CHIEF COMMISSIONER OF INCOME'TA>(u.P. (WEST) & UTTARAKHAND REGION

AAYAr{AR BHAWAN, 16/69 , clvrl, LINES, KANPUR (u'P.)-2O8 OO1Phone & Fax No: 0512-23O44L4

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A of Ptrt.

o RDERDated: 15.06.2O2O

e

use

1

In exercise of the powers vesting "\dth the undersigned under sub-clause (b) of

clause (ii) of the proviso to sub-clause (viii) of section 17 (2\ of the Income Tax Act'

1961 read witfr rule 3A of the Income Tax Rules, 1962 approval is hereby accorded to

M/s Chandni Hospital Pvt. Ltd., glLL, Arya Nagar, Kanpur for the purpose of said

sub clause.

2. Any sum paid by an employer, in respect of any expend'iture actually incurredby the employee on his medical treatment or treatment of any member of his

family in

the above mentioned Hospital in respect of the following prescribed diseases orailments as mentioned in Rule 3A(2) of Income Tax Rules L962, sha1l not be treated as

a perquisite in the hands of the .*ploy"e for the purposes of sections 15' 16 & 17 of

the Income Tax Act 1961:-

Diseases or ailments Prescr ibed under Rule 3A(2)Sub-RuleNo.

Cancer(a)Tuberculosisb( )Acq ty syndromeenm1m n1u defic1reu d cy(c)Disease or ailment of themarrow, resPiratory sYstem, central nervous sYstem, urlnarysystem, liver, gall btadder, d.igestive system, endocrine gland or the

skin, requiring surgical operation

heart, blood, lYmPh glands, bone(d)

Ailment or disease ofsurgical operation.

the eye, ear, nose or throat, requiring(e)

Fracture in any Part o tem or dislocation ofvertebrae requiring surgical oPeration orthoPedic treatment

f the skeletal sYS(f)

Gynaecological or obstetric ailment or disease requscopic intervention.

iring surgicaloperation, caesarean oPeration or laparo

(g)

Ailment or disease of the organs mentioned at (d), requiringmedical treatment in a hosPital for at least three continuous days.

(h)

Gynaecological or obstetric disease requiring medicalital for at least three continuous days.

aiiment ortreatment in a hosP

(i)

Burn injuries requiring medical treatmentthree continuous daYs

in a hospital for at leastU)

^\

R

-2-

3, Frq)-q-fi N ijRr d lrqq t 3ilqm-i 3rBF=qq, rsor of qr{r 1e2 d eleft-{ o-s 6-*ft znG orsmrqfr r-S EITT | 3rtqilEI sqq-{ crw .F-G ord o6urq d ricrq fiwqf ii eqt,r-qr qft 6trn,frsq iFI \d fiqrft ffi fr\ frfu-trT Brrsx ctw fu-qr qqr d \'q rirrf, ffi d lller ci-{rrflrd o)m .rt UrrcrTc w qqr$ d ftq crq ffi Tt rc-d o1 r-oq or s-.d-s d t

4 qE 3r-J*-fi d-qf, 3rr+cn-{ 3rfqfi-qq, rsor Et qrrr 17 of sq-qm (z) d s-e (vii) d fi.iR-i Td q-6-d q-igo d sq-e-s (rixb) d B-.{ew d fr\ t qq rq-m) ftxfi erq u-{aaq d ft\ddq {fl-rt{ {T ut1-q g@ 3{TTfi-{ 3lrgffi, 6rcg{ sT rTTo:tT d 3TEft{ ftxfi erq !sThD-6 qrtso-i"T d3r-g+dn d rsq { 'Tfr qnr u.grrt I5 q"6 3r-g+fi R-[" ta.os.zozo fr tz.os.zozr cro sq[ft B gq 16 3rg+fi frrift fi q'Tq rEEqI E1trs fu-qr-w\ryn qR qa q1qTcTilttfu3i-5q}el-q r]}d t q-iw fu-qr-Tqr t or oez} o1 .TEidqERff, ft-qr rrry t qr tqi 3r-gd-fi d fr\ 3rTsrso 3rrqfi-{ ftq-rcrfi, rgoz d ft-qq sa d eE?HlgTh'D--fr pTd d Hrer sl{ccrf, gm 3ricr-{f, orgTffi d eEfr{ t 3n-{ N cffi{ u\ eiraru+nrgr+n3rjd

medical

tin111n obtico requhorCtineuro SYCpersorddita1enM

S1-lSuon dayCOthreet leastaforSo tala1n httmen p1trea(k)

0)

s and-ina

insulinrequlnngifes

reactionshocks drugud1nks clhoc ngSe1 cticAna vph ttmentreamedicaltionstamanallether rgicohospital for at least three continuous daYs

(m)

Drug addiction requrnng medical treatme

ast seven continuous daYs'

ntinaho spital for at

1e

3.Theemployerwiilnotbeliabletodeducttaxundersectionlg2ofthelncometax Act, 1961 in respect of such sum. The Hospital shall

issue a certificate to the

employee who avails the medical facility specifying the d'isease or ailment for which

medical treatment was given and the amount of expenditure incurred in payment to

thehospitalandformedicinesalongwiththerelevantbills.

4.Theapprovalaccordedasaboveisonlyforthepurposeofsub-clause(b)ofclause (ii) of the proviso to clause (viii) of sub-section

(2) of Section 17 of the Income

Tax Act, 1961 and shail not be construed as approval of thd central Government or

the Principai chief commissioner of Income Tax' Kanpur or any other statutory

authority under the Government, for any other purpose'

S.Theapprova]iseffectivefroml8'05'2o2oto|7.o5.2o2t.Thisapprovalissubject to withdrawal at any time, if it is found that the approval

has been obtained

through fraud and or misrepresentation of facts' or necessa-Iy conditions as stipulated

in sub-rule (1) of Rule 3A of the Income Tax Rules' 1962 aJ:e not fulfilled and is subject

to modification/withdrawal, if necessitated by subsequent changes in the provisions

governing the aPProval'

6.Theord.eroftheapprovalissubjecttofollowingtermsandconditions:.

(i) This approval is not transferable'

(ii) The Hospital shall at all reasonable times be open for inspection by the

authorityoflncometaxDepartment,dulyauthorizedinthisbehalf.

(iii) This approval is subject to hospital's continued compliance with the

statutory conditions prescribed under Rule 3A of the Income tax Rules ' 1962

necessary for such approval and such rnodifications as may be necessitated by

anyarnend'menttotheprovisionsgoverningtheapprova.lunderthelncomeTaxAct, 196'1.

(iv) The application for renewal of approval should' be submitted at least 60 days

before the expiry of the current approval' Sd-( Dr. P. S. Puniha)

Pr. Chief Commissioner of Income Tax'U.P.(W) & Uttarakhand Region'

KanPur

Contd. to Page 3.'..

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rlgemil 3Tr{lc5{ 3Trgffi

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(SPEED POST)

To,The Director,M/s Chandni HosPital Pvt. Ltd.,9160, Arya Nagar, KanPur

F.No. Pr.ccIr/KNP/DCIr(r&J) / 17(2)(ii)(b) I 2(3rl I 2ot6-17 I

Coov forwarded to

Dated: L5.O6.2O2O

1. The Secretar5r, central Board of Direct Taxes, North Block, New Delhi'2. All Pr. Chief bommissioners of Income Tax in India'3. The Pr. Commissioner of Income Tax-I & iI, Kanpur4. The Commissioner of Income Tax (TDS), Kanpur'

( Ranjanof Income Tax

)

Jt.For Pr. Chief Commissioner of Income Tax

Kanpur

Pv

o*T[da ff{er{ft-f, $iar6l"I : y[..:r[r-cr Bqrrlqrr{Ittr{T glHI sTrdr?F1 3ngffiai*q {t.,r*r qEFtr,ftfuf, ar$-c,fldry {w.q") 4s2 oe1Phone No.2331928/2331,600Fax:0771.-2426347 E mail: raipur.ccit@incometax.gov.in

ORDER24/06/2020

In exercise of the powers conferred by sub-clause (b) of clause (ii) of the provisoto sub-clause (viii) of sub-section (2) of Section 17 of. the Income Tax Act, 196L to theChief Commissioner of Income Tax and having regard to the guidelines prescribed inNotification No. 758(e) dated 07/1.0/1992 for grant of approval of a hospital undersection 17(2) of the Income Tax Act,196'1, Sparsh Multispeciality Hospital (A Unit ofPaedia Health Private Limited), Ward No. - 06, Contractor Colony, Dewarpara,Supela, Bhilai, Distt. - Durg (C.G.), Pin 490023 is hereby approved for the purpose ofdiagnosis and treatment of the following ailments prescribed under sub rule (2) of Rule3A:

a. Cancer;b. Tuberculosis;c. Acquired Immunity deficiency syndrome;d. Disease or ailment of the hear! blood, lymph glands, bone marrow respiratory

system, central nervous system, urinary system, liver, gall bladder, digestivesystem, endocrine glands or the skin, requiring surgical operation;

e. Ailment or disease of the eye, ear, nose or throat requiring surgical operation;f. Fracture in any part of the skeletal system or dislocation of vertebrae requiring

surgical operation or orthopaedic treatment.g. Gynecological or obstetric ailment or disease requiring surgical operation,

caesarean operation or laparoscopic intervention;h. Ailment or disease of the organs mentioned at (d) requiring medical treatment in

a hospital for at least three continuous days;i. Gynecological or obstetric ailment or disease requiring medical treatment in a

hospital for at least three continuous days;j. Burn itriuries requiring medical treatment in a hospital for at least three

continubus days;k. Mental disorder - neurotic or psychotic - requiring medical treatment in a

hospital for at least three continuous days;l. Drug addiction requiring medical h'eatment in a hospital for at least seven

continuous days;m. Anaphylactic shocks including insulin shocks, clrug reactions and other allergic

manifestations requiring medical treatment in a hospital for at least thleecontinuous days.Any sum paid by an employer to Sparsh Multispeciality Hospital (A Unit of

Paedia Health Private Limited), Ward No. - 06, Contractor Colony,itB? ilffml'ClT{,i3 'rrriEl1):i$ql. q$a {rd6 3rrdrdbr 3ll{1.. 3I?r{ 3,ilT{':-inZZtrT 3figffi

fqri ir l(a-,JTro;)

'm{fiqiqvq-c

Gcvenrrnent of lndialvlinistry oi Firrance . l)etr'rtt..oi Hevenue

0lfice of the Chiel Cornmissioner of lncomeTax

Central Fleverrue Building.Civil Lines, Haipur (C.G ) 4$2 O01

0 s JUL 20'-lE7 i . -

Supela, Bhilai, Distt. - Durg (C.G.), Pin 490023 for the purpose of medical treatment of?the disease or ailments concerning above on account of treatment of an employee or any

member of the family of the employee shal not be treated as a perquisite for the purposeof section 15,'1,6 & 17 of the Income Tax Act,1961, and such sum shall not be liable fordeduction of .,tax u/ s192 of the I. T. Act in respect of such sum.

The approval is only for the purpose of sub-section (2) of Section 17 of theIncome Tax Act, 1961 and should not be construed as approval of the CentralGovernment or the Chief Commissioner of Income Tax, Raipur (C.G) or any otherstatutory under the Government for any other PurPose.

Above approval shall remain in force till three years from the date of its issuesubject to the terms and conditions specified in notification no. 758(E) dated 07tttOctober, 7992 remains satisfied. Failure to satisfy one or more of the conditionsspecified in the said notification shall result in withdrawal of the approval so granted.

.\\-(Rajkumir Lachhiramaka)

Chief Commissioner of Income Tax, Raipur (C.G.)

F.No.CCIT/ RPR/ Te ch / 17 (2)-03 / 20L9 -20 / Date:24/06/2020

Copy tothePr. Chief/Chief Commissioner of Income Tax in India1. Ali

2. The Pr. Commissioner of Income Tax in M.P./C.G. Region3. All the Addl. CsIT/Jt. CsIT in Raipur region with request to forward a copy of

this order of ali A.Os under their charge.4. The applicant hospital - Sparsh Multispeciality Hospital ( A Unit of Paedia

Health Private Limited), Ward No. 06, Contractor Colony, Dewarpara,Supela, Bhilai, Distt. - Durg (C.G.), Pin 490023

Terms & Conditions1. The approval is not transferable.2. The hospital mentioned above shall at all reasonable time be open for inspection

by such officers of the Income Tax as are duly authorized in this behalf3. The ho$pital shall confirm to such conditions as are prescribed in provision

below clause (ii)(b) to Section 17(2) of the Income Tax Act, 196-1, read with Ruie3A of the Income- Tax Rules, 1962.In the event that the establishment ceases tosatisfy any of the conditions prescribed by law, it will be mandatory on the partof the management to notify the approval issuing authority of such factimmediatelY'

.-r-.r\*.\-(R.f;3atpute)

Income tax Officer (Tech & TP91)For Chief Commissioner of Income tax, Raipur

\ z4t-

I

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ORDERDate:24/06/2020

An application was filed on24/12/2018by the appiicant hospital- SMC Hospital

Institute and IVF Research Centre Private Limited at the address - VIP Estate, Infront

of BSNL, Vidhan Sabha Road, Near Ashoka Ratan, Shankar Nagar, Raipur, (C.G.),pin- 492007 f.or approval for the purpose of sub clause (b) of clause (ii) of the proviso to

sub-clause (viii) of clause (2) of section 17 of the Income Tax Act,1961. read with Rule

3A(1) of the Income Tax Rules,1962. The apptication along with all its enclosures have

been verifi'bd and found not to be fully equipped to comply with in accordance with

norms and guidelines as prescribed in Rule 3A(1) of the Income Tax Rules,1,962.

Sub Clause (i) of Rule 3A(1),7962 states that:

"Tlrc btrilding used for the hospital complies uith the municipal bye-laztts in force."

In the application, the applicant has submitted that the building used for the

hospital complies with the municipal byeJaws in force.

On the contrary, on perusal of the documents submitted by the assessee, it isfound that the applicant hospital under the signature of Dr. Satish ChainsinghSuryawanshi, Director of SMC Heart Institute and IVF Research Centre, Raipur has

applied for completion certificate at the Municipal Authority on 03.08 .2019. Further, no

certificate of the completion issued by the Competent Authority has been submitted.

In view of this, it is evident that the hospital has not complied with theprovisions of Rule 3A(1) of the Income Tax Rules, 1.962. Hence, the application for

approval for the purpose of sub clause (b) of clause (ii) of the proviso to sub-clause (viii)

i

\

oof clause (2) of section 77 of the Income Tax Act, 1967 read with Rule 3A(1) of theIncome Tax Rules,1962, is hereby rejected.

ar\\-(Rajkumar Lachhiramaka)

Chief Commissioner of Income Tax, Raipur (C.G.)

F.No. CCIr/ RPR / T ech. / 17 (2)-07 / 2018-19 / Date:24/06/2020

Copy to: -

^."1. All the Pr. Chief/Chief Commissioner of Income Tax in India2. The Pr. Commissioner of Income Tax in M.P./C.G. Region3. All the Addl. CsIT/Jt. CsIT in Raipur region with request to forwarcl a copy of

this order of all A.Os under their charge.4. The applicant hospital - SMC Hospital Institute and IVF Research Centre

Private Limited at the address - VIP Estate, Infront of BSNL, Vidhan SabhaRoad, Near Ashoka Ratan, Shankar Nagar, Raipur, (C.G.), pin- 492007.

1sr+\*u(R.K. Satpute)

Income tax Officer (Tech & TPS-1)For Chief Commissioner of Income tax, Raipur

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GOVERNMENT OF INDIAOFFICE OF THE

cHrEF COMMTSSTONER OF TNCOME TD(-2, AHMEDABAD2nd Floor, Aayakar Bhawan, Ashram Road,

Ahmedabad-380009Telephon e No. 07 I -27 5406 14 Fax No: 079- 27 S4O6t4

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N o. CCIr- 2/ABD I HQI L7 (2) I J eet I 82 I z0z0 -zL Date: t510712020

Order u/s 17(2) of the Income Tax Act, 1961

M/s. Jeel Children and Vaccination Centre located at 8lA,Navinchandr

retdginltionra Park, Civil Camp Road, Shahibaug, Ahmedabad 380 004 had sought forof the Hospital under section 17(2) of the Income Tax Act, 1961 vide application dated

29107120L9 received in this office on 2910812019 on transfer from the Chief CIT-I, Ahmedabadvide letter dtd. 2810812019.

2, In this regard, report was received from the PCIT-4, Ahmedabad vide his letter dated0410512020 stating that the hospital fulfills all the conditions for recognition u/s. Lt(Z) of the Act.

3' Accordingly, approval is hereby granted to M/s. Jeel Children Hospital & Neonatal &Vaccination Centre located at 8/A, Navinchandra Par( Civil Camp Road, Shahibaug, Ahmedabad -380 004 uls. L7(2) of the Income-tax Act.

4. Any sum paid by an Employer in respect of any expenditure actually incurred by anEmployee on his/her medical treatment of any other member of his/her family at the abovementioned Hospital in respect of the diseases or ailments prescribed under Rule 3A(2) of theIncome tax Rules,1962, shall not be treated as perquisite for the purpose of section 15,16 and 17of the Income tax Act,1961 and such sum shall be exempt from Income tax in the hands of theemployee. The employer will not be liable to deduct tax under section t92 of the Income tax Act1961 in respect of such sum.

5. The Hospital shall issue a certificate to the Employee who avails the medical facilityspecif,Ting the disease or ailment for which medical treatment was given and the amount ofexpenditure incurred in payment to the hospital and for medicines along with the relevant bills.

6. The approval is only for the purpose of sub clause (b) of clause (ii) of the proviso (viii) toclause(2)of section L7 ofthelncometaxAct, 1961 andshal! notbeconstruedasapproval of theCentral Government or the Chief Commissioner of Income tax-Z, Ahmedabad or any other

authority under the Governmen! for any other purpose.

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-. ,,,7-' ..The approval is subject to the continued compliance with the statutory conditions| !tTIib:9 under Rule 3A of the Income tax Rules, 19d2 necess ary for such approval and such

. 'liv. il:::fi::[:ilfl:ir:1.:-itated by any amendment to ihe provisions sovernins the approvar' 8' The order of the approvat is subject to the following terms and conditions:-

- (a) The approval is not transferable..

(b) The Hospital shalt, at all reasonable times, be open for inspection by such officersof the Income tax Departnent as are duly authorized in this behalf.(c) The hospital shall conform to such condiuons as are prescribed under sub clause(b) of clause (ii) of the proviso (viii) to clause (z) ot section L7 of th" Ir;;;;;Rules, 1961 read with Rule 3A of the Income tax Rutes, Lg6z.In the event that thehospital ceases to satisff any of the conditions prescribed under the Act, it will bemandatory on the part of the hospital, to intimate such fact immediately, to the

(d) *:"ifi'ryoiXvvalia

ror a period or 03 yeam rrom tstoTt2o2o to

9. The application for renewal of approval should be submitted at least 30 days before theexpiry of the current approval.

sd/-

(CHHAVI ANUPAM)Chief Commissioner of Income tax-Z,

Ahmedabad.Copy to:(1) The Secretary, CBDT, New Delhi.

-d Pr. chief commission.r or ri*me-tax, Gujarat, Ahmedabad.(3) The CCIT-I/ ODS), Ahmedabad.(4) The CCI| Baroda/ Rajkot/ Surat.(5) The DGIT (Inv), Ahmedabad(6) The Principal commissioner of Income-tax-4, Ahmedabad - w.r.t. his letter No.pr.clT-4l

[ech./U/s .,L7 (2) / Jeel/20 1 8- 1 9 dated 04 I 05 I 2o2o recom rn end in g a pprova t.(7) ' pr. commissioners of Income tax- u2l3lsl'oZlcng.,Ahmedabad.(8) The Addl. CIT, Range-4(Z), Ahmedabad.(9) The DCIT, Circle-4(2), Ahmedabad.(10) The IIO (pROfliletfare), Ahmedabad.( . Jeel children Hospitat & Neonatal & vaccination centre

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Navinchandra Park, Civil Camp Road, Shahiba ug, Ahmedabad - 004.9,

(Vijaya Gopa n)Iro (HQ-2,Income-tax-2,

Ahmedabad.

Page | 2

For, Chief Commissioner of