2. ARG FAN] Government of India ‘eis Harea/ Ministry of Finance SITET FMT Income tax Department RR SPER ANGE eT reg — 1 Office of the Chief Cammisstoner of Income tax-4 121, Fete AU As/Mahatma Gindhl Road, Yars/Chennal —34 TELEPHONE:20338301, FAX!28338321 Wra/CN0.54 (3)/A 3H, 3/CCHT-4/ 2015-46 Dato/ftats 03/03/2016 ie PROCEEDINGS OF THE CHIEF COMMISSIONER OF INCOME TAX, ~ CHENNAI "1, CHENNAT Present: Shri AJIT KUMAR SHRIVASTAVA, IRS. ~ (Chief Commissioner of Income-tax, Chennal ~ 1, Chennat Sub: Approval of Hospitals under sub-clause (b).of clause (ti) of the proviso to clause (2) of Section 17 of the Income tax Act 1961- In the case of '/s Apallo Hospitals Enterprise Pvt Ltd, Chennai -600 006 - Regarding, Ref: 5) Application dated 03,06:2014, of the assessee, In exercise of the powers conferred by praviso {li)[b) to clause (vil) of sub-section 2) ‘of Section 27 of the Incame Tax Act, 1961 read with Rule 3A of Income tax Rules 1562, the undersigned hereby* accords approval to M,'s Apollo Hospitals Enterprise Ltd, Chennai -600 006, In respect.of thelr branch hospitat at No.5/639, Old Mahsballapram Road, Chennab36 for umes tre int of allmont or diseases. mentioned in clauses {9} to (mm) of Rule 3A(2) excluding the ailments Usted under frl_and {relating to: ancnlogy of tnct 2. 2, Accordingly, any sum pald by an employer directly to the hospital mentioned above for purposes of such treatment for the diseases /allments mentioned abov2, on account of ¢eT treatment of the employee or any member of the family of the employee shall not be treated as perquislte of the employee for purposes of sections 35 and 27 of the Income Tax Act, 1962 and such sum shell be exempt from Incdme tax In the hands of the employee. ‘The employer will not be Itable to deduct tux u/s 192 of the income tax Act, 1961, In respect ofsuch sum a This 2pproval accorded abava Is only for, the purpose of Proviso (il){b) to Clause (vit) of Sub-section (2) of Section 17 of the Income Tax Att, 1961 and shall not be construed as approval of tha Government of tndia of the Chief Comrilssloner of tncome tex, Chenal or any other statutory authority under the Goverament, for eny ether purposets). C 4. ThiS approval ls subject to withdrawal at‘ony time IFES found that the approval has = heen obtalned through misrepresentation af facts or necessary conditions as stipulated In sub-rule {1} of Rale 3A of the tncome-tax rules, 1962 are aot fulfilled and Is subject to “modificatton/withdrawal, if necessitated by subsequent changes in the provisions governing the approval. 5. Ths order of approval i effective for the period from the date ofthis order tt p rovol Is subject to the ,féspias:constnued compllance with the statutory conditions tinder Rule 3A{1) of Income tak Rules necessary for such approval and such modifications az may be necessitated by any amendment to the provistons governing the approval under the Income tax Act 1561, ~~. 6 This order of appcoval Is subject to the following terms and conditions: 2 This approval isnot transferable, >. The said hospital shall at ail reasonable times be open for Inspection by such Offers ofthe Income tax Department a are duly authorized n this beat Ths hospital shal conform to sich cnalicns as prescribed in Rule SAL.) and 3A(2) of the Income tax Rules, 1982. In the event the Hospital ceases to satisfy any of the canditlons prescribed by faw, it vall be mandatory on the part of the Principat Oifier of the hospital to'zotify the Authority Issuing the approval of such fact Immediately.Cs ‘The application for renewal of this approval should be submitted at least thirty days before the expiry of the current approval, © For the purpose of extension of this approval, a certificate should be filed to the effect that all the conditions. Specified in Rula 3A of the income tex Rules 1962 continue to be satisfied and that no ‘substantlve/material changes have occurred ta the facts reported Inthe orlginal applcaticn. Sdj- {AJIT KUMAR SHRIVASTAVA, IRS) Chief Commissioner of Income-Tax - 1 Chennal To: ‘M/s. Apollo Hospitals Enterprises Ltd All Towers, 1V Floor, 455, Greams Read, Chennat-600 006, Copy tor" ‘The Chairman, Central Board of Direct Taxes, New Delhi ‘The Chtef Commlssloners of Income Tax=2/3/4/TDS, Chennai/Colmbatare/Madural/Trichy ‘The Ditectar General of Income Tax (Inu, Chennal 34, The Directior of Income Tax (Exemption), Chennal The Atl Commissioners of Income Tax In Tarnil Nadu Region he Addl Commisslaner ef tncome Tox, Corporate Range 1, Chennal The Deputy Comunissloner of income Tex, Corporate Crcle1(1}, Chennai, The PRO, Chennal -34, UftRue copy/f Nor. (E.S.SASTDHARAN) Income Tax Officer (Hqrs) O/o. the CCIT-1, Chennel,