Notification No 91/2022 : COVID 19 Tax Exemptions for Medical Exepenses

By | August 6, 2022
(Last Updated On: August 6, 2022)

Notification No. 91/2022 F. No. 370142/31/2022-TPL (Part-2)

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 5th August, 2022

S.O. 3704(E).—In exercise of the powers conferred by clause (XII) of the first proviso of clause (x) of sub-section (2) of section 56 of theIncome-tax Act,1961 (43 of 1961),the Central Government hereby specifies the following conditions, namely:-

1. The individual shall keep a record of the following documents, namely:-
(i) the COVID-19 positive report of the individual or his family member, or medical report if clinically determined to be COVID-19 positive through investigations in a hospital or an in-patient facility by a treating physician for a person so admitted;
(ii) all necessary documents of medical diagnosis or treatment of the individual or family member due to COVID-19 or illness related to COVID-19 suffered within six months from the date of being determined as a COVID-19 positive;

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