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

S.O. 3705(E). – In exercise of the powers conferred by clause (XIII) of the first proviso to clause (x) of sub-section (2) of section 56 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the following conditions, namely:-

1. (i) the death of the individual should be within six months from the date of testing positive or from the date of being clinically determined as a COVID-19 case, for which any sum of money has been received by the member of the family;

(ii) the family member of the individual shall keep a record of the following documents, –

• (a) the COVID-19 positive report of the individual, or medical report if clinically determined to be COVID-19 positive through investigations in a hospital or an in­patient facility by a treating physician;
• (b) a medical report or death certificate issued by a medical practitioner or a Government civil registration office, in which it is stated that death of the person is related to corona virus disease (COVID-19).

2. Statement of any sum of money received by a member of the family of a deceased person from the employer of the deceased person or from any other person or persons, on account of death due to COVID-19 for the purposes of clause (XIII) of the first proviso to clause (x) of sub­section (2) of section 56 of the Income-tax Act, 1961 shall be verified and furnished in Form A.

3. The details of the amount received in any financial year shall be furnished in Form A to the Assessing Officer within nine months from the end of such financial year or 31.12.2022 whichever is later.

Form A:

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 on account of death of my family member due 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. 92/2022/ 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

Tax Relief in the repercussion of Covid-19

The Finance Act, 2022 introduced amendments to Section 56 (2)(x) to provide tax relief to taxpayers to tide over the Covid-19 health crisis during the financial year 2019-20 and subsequent years. As per the amendment, the amount received from the employer or any well-wisher for COVID-19 treatment is tax-free. Further, money received by the family members from the employer or any other person in case of demise of a breadwinner of the family will be exempt from tax. There is no exemption limit if the money is received from the employer. But there is an exemption limit of Rs 10 lakh for money received from any other person.

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Documents to be submitted by Employees for Tax Relief in the repercussion of Covid-19 under Section 56 (2)(x): IT Notification No. 90/2022

CBDT specifies Documents to be submitted by Employees for Tax Relief in the repercussion of Covid-19 under Section 56 (2)(x) vide Notification No. 90/2022-Income Tax, Dated: 05.08.2022

Ministry of Finance
(Department of Revenue)
(Central Board of Direct Taxes)
NOTIFICATION

New Delhi, the 5th August, 2022

S.O. 3703(E). – In exercise of the powers conferred by sub-clause (c) of clause (ii) of the first proviso to clause (2) of section 17 of the Income-tax Act,1961 (43 of 1961), the Central Government hereby notifies the following conditions, namely:-

1. The employee shall submit the following documents to the employer, –

• (i) the COVID-19 positive report of the employee or 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 of a person so admitted;
• (ii) all necessary documents of medical diagnosis or treatment of the employee or his family member for COVID-19 or illness related to COVID-19 suffered within six months from the date of being determined as COVID-19 positive; and
• (iii) a certification in respect of all expenditure incurred on the treatment of COVID-19 or illness related to COVID-19 of the employee or of any member of his family.

2. 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. 90/2022/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

Tax Relief in the repercussion of Covid-19

The Finance Act, 2022 introduced amendments to Section 56 (2)(x) to provide tax relief to taxpayers to tide over the Covid-19 health crisis during the financial year 2019-20 and subsequent years. As per the amendment, the amount received from the employer or any well-wisher for COVID-19 treatment is tax-free. Further, money received by the family members from the employer or any other person in case of demise of a breadwinner of the family will be exempt from tax. There is no exemption limit if the money is received from the employer. But there is an exemption limit of Rs 10 lakh for money received from any other person.

The post Tax Relief in the repercussion of Covid-19 treatment is tax-free under Section 56 (2)(x) appeared first on CENTRAL GOVERNMENT EMPLOYEES NEWS.

F No. 6-S2/CGHS/ GR.CELL/2020/ DIR/CGHS
Government of India
Ministry of Health & Family Welfare
Directorate General of CGHS

Nirman Bhawan, New Delhi
Dated the 10th July , 2020.

OFFICE MEMORANDUM

Sub: CGHS rates for treatment at private healthcare organizations empanelled under CGHS -in view of the COVID-19 Pandemic.

With reference to the above mentioned subject the undersigned is directed to state that In view of the current Corona Virus Disease (COVID-19) Pandemic this Ministry is in receipt of representations seeking clarifications and guidelines regarding rates applicable for treatment in private healthcare organizations empanelled under CGHS, This matter has been reviewed by the Ministry and it is now decided to issue guidelines and rates for treatment / investigations at Private healthcare organizations empanelled under CGHS as per the details given under:

2. a) CGHS rates for treatment for COVID-19 in Private empanelled hospitals in respect of CGHS beneficiaries in a City shall be as per the package rates prescribed by the concerned State Government. In case no such rates have been prescribed by the State Government in any CGHS City, the rates Prescribed by Govt. of NCT Delhi shall be applicable, till rates are notified by the concerned State Government.

• For non COVID related treatment in private hospitals empanelled under CGHS the Normal CGHS package rates shall be admissible. CGHS beneficiary shall undergo COViO-19 test as per the approved rate before elective treatment procedure.
• For treatment, under emergency – the patient shall be treated in Isolation ward till the COVID-19 test results is not available and rates as per isolation ward rates for one day shall be applicable.
• If the beneficiary is COVID-19 negative, he/ she shall be shifted to normal wards and normal CGHS rates will be applicable and if COVID-19 positive, he/she shall be under treatment in COVID ward and Prescribed rates shall be applicable.
• COVID test shall be permitted as per ICMR guidelines, and CGHS rate shall be as per the rates fixed by concerned State Government or actual, whichever may be less. If State Government has not notified such rates in any CGHS City, the rates prescribed by ICMR are applicable till rates are notified by State Government.

3. It is once again reiterated that all CGHS empanelled hospitals , which are notified as COVID-Hospitals by State Governments shall provide treatment facilities to CGHS beneficiaries as per the CGHS norms and as per the rates prescribed above, for all COVID related treatments.

Also check: Reimbursement of one pulse oximeter per family allowed under ECHS to fight COVID-19

Similarly, it is again reiterated that all the CGHS empanelled hospitals, which are not notified as COVID Hospitals shall not deny treatment facilities / admission to CGHS beneficiaries and shall charge as per CGHS norms, for all other treatments.

Suitable action shall be taken in case of violation of the guidelines.

CGHS empanelled healthcare organizations shall perform the treatment / test on Cashless basis in respect of pensioners, etc, and submit the bills to CGHS through UTI-ITSL. The reimbursement for the cost of expenditure on the test at approved rate shall be reimbursed by concerned Ministry / Department / Organization in respect of serving employees and beneficiaries of Autonomous Bodies,

4, These orders come into effect from the date of issue till further orders.

5. This issues with the concurrence of Integrated Finance Division, MoHFW vide CD No 805 dt 10.07.2020.

Also check: Revision of CGHS Rate for rt PCR Test for COVID-19

(Dr. Sanjay Jain)
Director, CGHS

Source: CGHS

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