Granting further relief in view of the pandemic, provisions of Section 269ST of Income-Tax Act, 1961 have been relaxed by the Central government, allowing hospitals and other medical facilities providing Covid treatment to patients to receive cash payments of ₹2 lakh or more.
The relaxation has been granted for the period 01.04.2021 to 31.05.2021, after obtaining PAN or AADHAAR of patient and the payer.
“The Central Government, in exercise of powers conferred by clause (iii) of Provision 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,” the government said in a gazette notification.
