## Report on Notification No. 91/2022 Regarding Income Tax Act, 1961 Section 56(2)(x)
**1. Executive Summary:**
This report analyzes Notification No. 91/2022, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (CBDT), concerning Section 56(2)(x) of the Income-tax Act, 1961. This notification specifies conditions for claiming income tax exemption on amounts received by individuals for medical treatment related to COVID-19. Key requirements include maintaining records of COVID-19 diagnosis and treatment, furnishing a verified statement in Form No. 1, and adhering to specified timelines for reporting. The notification is deemed to have come into effect from April 1, 2020, applying to the assessment year 2020-2021 and subsequent assessment years.
**2. Introduction:**
This report provides an informative overview of Notification No. 91/2022, based solely on the provided text, to inform stakeholders about the conditions and procedures for claiming income tax exemptions on COVID-19 related medical expenses as specified under Section 56(2)(x) of the Income-tax Act, 1961.
**3. Policy Overview:**
This is a new policy specifying conditions for claiming income tax exemption. The core objective, as inferred from the text, is to provide tax relief to individuals who have incurred medical expenses for the treatment of COVID-19 or related illnesses for themselves or their family members, while ensuring proper documentation and verification of such expenses.
**4. Background and Rationale:**
This policy addresses the financial burden faced by individuals due to medical expenses incurred during the COVID-19 pandemic. The notification likely aims to provide a structured framework for claiming exemptions on amounts received for COVID-19 related medical treatment, ensuring transparency and preventing misuse of the provision.
**5. Key Provisions / Changes:**
As a New Policy, these are the main components and actions mandated:
* **Record Keeping:** Individuals must maintain records of:
* COVID-19 positive reports (of the individual or family member) or medical reports clinically determining COVID-19 positivity.
* All necessary documents pertaining to medical diagnosis or treatment of COVID-19 or related illnesses suffered within six months of being diagnosed as COVID-19 positive.
* **Statement of Expenditure:** A statement of the amount received for medical treatment expenses must be verified and furnished in Form No. 1. This pertains to expenses for the individual or a family member, for any illness related to COVID-19.
* **Reporting to the Income Tax Department:** Details of the received amount must be furnished in Form No. 1 to the Income Tax Department within nine months from the end of the relevant financial year, or by 31.12.2022, whichever is later.
* **Form No. 1 Details:** Form No. 1 requires the following information:
* Name, address, and PAN of the individual.
* Details of COVID-19 diagnosis (date, ID No. of medical report/test report).
* Details of medical diagnosis/treatment for COVID-19 or related illnesses (date, ID No. of medical report).
* Total expenditure incurred on treatment.
* Total amount received from any person.
* Name, address, and PAN of the person providing the amount.
* Previous year in which the amount was received.
* Declaration by the individual confirming the accuracy and completeness of the information and that the received amount was solely for COVID-19 related medical expenditure.
* **Effective Date:** The notification is effective from April 1, 2020, applicable to the assessment year 2020-2021 and subsequent assessment years.
**6. Target Audience and Stakeholders:**
The target audience includes:
* Individuals who have tested positive for COVID-19.
* Family members of individuals who have tested positive for COVID-19.
* Individuals who have incurred medical expenses for the treatment of COVID-19 or related illnesses.
* Individuals receiving financial assistance for COVID-19 related medical treatment.
Stakeholders include:
* The Income Tax Department
* Treating physicians and hospitals
* Individuals providing financial assistance
**7. Implementation Aspects (Inferred):**
* **Responsible Agency:** The Central Board of Direct Taxes (CBDT) under the Department of Revenue, Ministry of Finance is the responsible agency.
* **Timeline:** The deadline for submitting Form No. 1 is nine months from the end of the financial year or 31.12.2022, whichever is later.
* **Procedure:** Individuals must maintain records of COVID-19 diagnosis and treatment, fill out Form No. 1, and submit it to the Income Tax Department within the specified timeframe. The statement requires verification, although the notification doesn't specify who must verify it.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes are:
* Facilitating tax relief for individuals burdened by COVID-19 related medical expenses.
* Establishing a clear and transparent process for claiming exemptions.
* Ensuring proper documentation and verification of COVID-19 related medical expenses.
* Reducing the potential for misuse of the exemption provision.
**9. Conclusion:**
Notification No. 91/2022 provides crucial details regarding the conditions for claiming income tax exemption on amounts received for COVID-19 related medical treatment under Section 56(2)(x) of the Income-tax Act, 1961. The notification outlines the necessary documentation, reporting procedures, and timelines, significantly impacting individuals and families who have incurred medical expenses during the pandemic. Its effective date from April 1, 2020 highlights its retrospective application, providing relief for past and ongoing assessment years. Compliance with these conditions is essential for eligible individuals seeking to avail of this tax benefit.
Key Entities Referenced
Income-tax Act, 1961: A tax law in India, referenced in the context of specifying conditions related to COVID-19 relief.
Central Board of Direct Taxes: The issuer of the notification, under the Department of Revenue, Ministry of Finance.
Ministry of Finance: The government ministry to which the Department of Revenue and Central Board of Direct Taxes belong.
Department of Revenue: A department within the Ministry of Finance.
New Delhi: The city where the notification was issued.
COVID-19: The disease that is the subject of the notification, which provides guidelines for tax relief related to medical expenses.
Form No. 1: The form in which the statement of amount received for expenditure on medical treatment related to COVID-19 is to be furnished.
Tax Policy and Legislation Division: Division under which Under Secretary Umme Fardina Adil works.
April 1, 2020: The date from which the notification is deemed to have come into force.
Assessment Year 2020-2021: The assessment year to which the notification applies.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-05082022-237960
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3537] नई दिल्ली, िुक्रिार, अगस्ट्त 5, 2022/श्रािण 14, 1944
No. 3537] NEW DELHI, FRIDAY, AUGUST 5, 2022/SHRAVANA 14, 1944
जित्त मंत्रालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 5 अगस्ट्त, 2022
का.आ. 3704(अ).—केंरीय सरकार, आय-कर अजधजनयम, 1961 (1961 का 43) की धारा 56 की उपधारा (2)
के खंड (x) के पहल े परंतुक के खंड (XII) द्वारा प्रित्त िजियों का प्रयोग करते हुए जनम्नजलजखत ितें जिजनर्िष्टड करती ह,ैं
अर्ाडत ् :-
1. व्यजि जनम्नजलजखत िस्ट्तािेिों का एक अजभलेख रखगे ा, अर्ाडत:्--
(i) व्यजि या उसके पररिार के सिस्ट्य की कोजिड-19 पॉिीरिि ररपोिड या जचदकत्सा संबंधी ररपोिड, यदि स े
दकसी अस्ट्पताल में या आंतररक रोगी प्रसुजिधा में भती ऐसे व्यजि का उपचार करने िाले जचदकत्सक द्वारा
अन्द्िेषणों के माध्यम से कोजिड-19 पोजिरिि होना नैिाजनक रूप अिधाररत दकया गया;
(ii) कोजिड-19 पॉिीरिि के रूप म ें अिधाररत होन े की तारीख से छह मास के भीतर कोजिड-19 या कोजिड-
19 से संबंजधत बीमारी के कारण व्यजि या पररिार के सिस्ट्य के जचदकत्सा संबंधी जनिान या उपचार के
सभी आिश्यक िस्ट्तािेज़;
2. आय-कर अजधजनयम, 1961 की धारा 56 की उपधारा (2) के खंड (x) के पहले परंतुक के खडं (XII) के प्रयोिनों
के जलए कोजिड-19 से संबंजधत दकसी बीमारी के जलए दकसी व्यजि द्वारा उसके जचदकत्सा संबंधी उपचार या उसके पररिार
के दकसी सिस्ट्य के उपचार के जलए िास्ट्तजिक रूप से उपगत दकसी व्यय के जलए प्राप्त दकसी रकम के जििरण को सत्याजपत
दकया िाएगा और प्ररूप स.ं 1 में प्रस्ट्ततु दकया िाएगा।
5348 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
3. दकसी जित्तीय िषड म ें प्राप्त की गई रकम का ब्यौरा ऐस े जित्तीय िष ड की समाजप्त या तारीख 31.12.2022, िो भी
पश्चातिती हो, से नौ मास के भीतर आयकर जिभाग को प्ररूप सं.1 में प्रस्ट्ततु दकया िाएगा।
प्ररूप स.ं1
क्रम
स.ं
1. नाम:
2. पता:
3. स्ट्र्ायी खाता संख्या:
4. कोजिड-19 पॉजिरिि होने के जनिान का ब्यौरा: दिन/मास/िषड
क्र.सं. ./ जचदकत्सा ररपोिड/परीक्षण ररपोिड की
आईडी संख्या
5. कोजिड-19 पॉिीरिि के रूप में अिधाररत होने की तारीख से दिन /मास/ िषड
छह मास के भीतर कोजिड-19 या कोजिड-19 से संबंजधत
बीमारी के कारण व्यजि या उसके पररिार के सिस्ट्य के
क्र.सं. / जचदकत्सा ररपोिड की आईडी संख्या
जचदकत्सा संबंधी जनिान या उपचार का ब्यौरा:
6. व्यजि या उसके पररिार के दकसी सिस्ट्य के कोजिड-19 या (रुपय ेम)ें
कोजिड-19 से संबंजधत बीमारी के उपचार पर उपगत कुल व्यय
का ब्यौरा:
7. दकसी व्यजि से प्राप्त कुल रकम: (रुपय ेम)ें
8. उस व्यजि का नाम, पता और स्ट्र्ायी खाता संख्या जिससे रकम
प्राप्त की गई ह:ै
9. पूिडिती िषड जिसमें रकम प्राप्त की गई ह:ै
घोषणा
मैं, _____________________________________________________________________ (नाम पूणड और बडे
अक्षरों म)ें पुत्र/पुत्री/पत्नी ____________________________________ घोषणा करता ह ंदक:
मेरे सिोत्तम ज्ञान और जिश्वास के अनुसार उपरोि स्ट्तंभ में िो कुछ भी कर्न दकया गया ह,ै जिसमें, कर्न के समर्डन म ें
संलग्न िस्ट्तािेज़ भी िाजमल ह,ैं सही और पूण ड ह।ै
मैं यह और घोषणा करता ह ं दक पूिडिती िष ड …….मास/दिन/िष ड के िौरान मेरे द्वारा प्राप्त की गई कुल रकम पूरी तरह स े
कोजिड-19 स े संबंजधत दकसी भी बीमारी के जलए मेरे जचदकत्सा उपचार/मेरे पररिार के सिस्ट्य के उपचार के जलए, मेरे
द्वारा उपगत िास्ट्तजिक व्यय के प्रयोिन के जलए ह ै।
स्ट्र्ान:
तारीख:
भििीय,
हस्ट्ताक्षर
……………।………………।
नाम…………………………
पिनाम…………………...[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
4. इस अजधसूचना को 1 अप्रैल, 2020 से प्रभािी माना िाएगा और जनधाडरण िष ड 2020-2021 तर्ा पश्चातिती
जनधाडरण िषों के संबंध में लाग ूहोगी।
[अजधसूचना स.ं 91/2022/फा. सं. 370142/31/2022-िीपीएल (भाग -2)]
उम्मे फरिीना आदिल, अिर सजचि, कर नीजत और जिधान प्रभाग
रिप्पण : यह प्रमाजणत दकया िाता ह ै दक इस अजधसूचना को भूतलक्षी प्रभाि िेकर दकसी व्यजि पर प्रजतकूल प्रभाि नहीं
डाला िा रहा ह।ै
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;
2. Statement of any amount received for any expenditure actually incurred by an individual for his
medical treatment or treatment of any member of his family, for any illness related to COVID-19 for
the purposes of clause (XII) of the first proviso to clause (X) of sub-section (2) of section 56 of the
Income-tax Act, 1961 shall be verified and furnished in Form No. 1.
3. The details of the amount received in any financial year shall be furnished in Form No. 1 to the
Income Tax Department within nine months from the end of such financial year or 31.12.2022,
whichever is later.
Form No. 1
S. No.
1. Name:
2. Address:
3. Permanent account number:
4. Details of diagnosis of being positive for COVID-19: Dd/mm/yyyy
S.No./ Id No. of the medical
report/ test report
5. Details of medical diagnosis or treatment of the individual Dd/mm/yyyy
or any member of his family for COVID-19 or illness
related to COVID-19 suffered within six months from the
Sr. No./ Id. No. of the medical
date of being determined as COVID-19 positive:
report
6. Details of total expenditure incurred on the treatment of (In Rs.)
COVID-19 or illness related to COVID-19 of the
individual or any member of his family:4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
7. Total amount received from any person: (In Rs)
8. Name, address and PAN of the person from whom the
amount has been received:
9. Previous year in which the amount has been received:
Declaration
I, __________________________________________________________________ (Name in full
and in block letters) son/daughter/wife of __________________________________________ do
hereby declare that:
To the best of my knowledge and belief whatever is stated in the above columns including the
documents attached supporting the statement is correct and complete.
I further declare that during the previous year…….mm/dd/yyyy the total amount received by me is
solely for the purpose of expenditure actually incurred by me for my medical treatment/ treatment
of member of my family, for any illness related to COVID-19.
Place:
Date:
Yours faithfully,
Signature …………….……………….
Name…………………………………
Designation…………………………
4. This notification shall be deemed to have come into force from the 1st day of April, 2020 and shall
apply in relation to the assessment year 2020-2021 and subsequent assessment years.
[Notification No. 91/2022/F. No. 370142/31/2022-TPL (Part-2)]
UMME FARDINA ADIL, Under Secy., Tax Policy and Legislation Division
Note : It is certified that no person is being adversely affected by granting retrospective effect to this
notification.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.