The government on Friday allowed hospitals, dispensaries and COVID-19 care centres to accept cash payments in excess of Rs 2 lakh from patients or their kin till May 31.
The Central Board of Direct Taxes (CBDT) issued a notification saying such entities would be required to obtain PAN or Aadhaar of the patient and the payee and also the relationship between them.
“The Central Government …. 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 April 1, 2021, to May 31, 2021, on obtaining the PAN or AADHAAR of the patient and the payee and the relationship between the patient and the payee…,” the CBDT said.
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