The Centre has relaxed rules, to allow hospitals and nursing homes accept cash payments in excess of Rs 2 lakh for treatment of Covid patients from April 1 to May 31, 2021.
A notification by the Department of Revenue states that under Section 269 ST of the Income Tax Act, 1961, hospitals, nursing homes, dispensaries, Covid care centres or similar other medical facilities are allowed to take benefit of the provision.
The hospitals will have to obtain the PAN or Aadhaar of the patient and the payee and the relationship between the patient and the payee for this provision.
