Cash payments above INR 2 lacs allowed

Notification No. 56/2021-Income-Tax dated May 7, 2021


CBDT permitted cash payments of more than INR 2 lacs for the purpose of Section 269ST of the Income Tax Act, 1961 for COVID treatment for the following –

  • Hospitals, Dispensaries, Nursing Homes, Covid Care Centres or similar other medical facilities
  • For Covid treatment to patients
  • during 01.04.2021 to 31.05.2021
  • on obtaining the PAN or AADHAAR of the patient and the payee and the relationship between the patient and the payee

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