TIOL-DDT 10 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b><font color="#0000CC" size="3">TIOL-DDT
10</font><br>
14 12 2004<br>
Tuesday</b></font></p>
<p align="center"><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>INCOME
TAX</b></font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <font color="#006633"><b>TDS - ALL THAT YOU WANTED TO KNOW ABOUT INCOME
TAX ON SALARIES - Board issues detailed circular. </b></font></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>IT</b>
<b>is customary for the CBDT to issue a detailed circular regarding TDS for
salaries. This year also the circular has been issued - <a href="http://taxindiaonline.com/RC2/pdfnoti/pdfcbdt/pdf2004/it04cir06.pdf">CIRCULAR
NO.6/2004 dated 6th December, 2004</a>.</b> The circular is a good guide not
only to the DDOs but also all the salaried employees for knowing their tax liability.
For those not well initiated into the complexities of the IT law, this circular
which is a small booklet is immensely useful. Tax payers and DDOs need not go
to any experts if they read this circular. </font></p>
<p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>What
are the requirements for a hospital to be approved by the Chief Commissioner?</b></font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> As
per Section 17 of the IT Act, any amount reimbursed by the employer for treatment
of specified diseases ranging from cancer to mental disorder and drug addiction
in hospitals approved by the Chief Commissioner is not included in the value
of perquisites for computing income. In approving these hospitals, the Chief
Commissioner shall satisfy himself that</font></p>
<blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(i) The building used for the hospital complies with the municipal bye-laws
in force.<br>
<br>
(ii) The rooms are well ventilated, lighted and are kept in clean and hygienic
conditions.<br>
<br>
(iii) At least ten iron spring beds are provided for patients.<br>
<br>
(iv) At least one properly equipped operation theatre is provided, with minimum
floor space of 180 square feet and with a separate sterilisation room.<br>
<br>
(v) At least one labour room is provided, with minimum floor space of 180 square
feet, in case the hospital provides medical service for maternity cases.<br>
<br>
(vi) Aseptic conditions are maintained in the operation theatre and the labour
room.<br>
<br>
(vii) A duty room is provided for the nursing staff on duty.<br>
<br>
(viii) Adequate space for storage of medicines, food articles, equipments, etc.,
is provided.<br>
<br>
(ix) The water used in the hospital or nursing home is fit for drinking.<br>
<br>
(x) Adequate arrangements are made for isolating septic and infectious patients.<br>
<br>
(xi) The hospital is provided with and maintains :-<br>
<br>
(a) high pressure sterilizer and instrument sterilizer;<br>
<br>
(b) oxygen cylinders and necessary attachments for giving oxygen;<br>
<br>
(c) adequate surgical equipments, instruments and apparatus including intravenous
apparatus;<br>
<br>
(d) a pathological laboratory for testing of blood, urine and stool;<br>
<br>
(e) electro-cardiogram monitoring system;<br>
<br>
(f) stand-by generator for use in case of power failure.<br>
<br>
(xii) There is at least one qualified doctor available on duty round the clock
for every twenty beds or fraction thereof.<br>
<br>
(xiii) In hospitals providing intensive care unit facilities, there are
at least two qualified doctors available on duty round the clock exclusively
for such intensive care unit.<br>
<br>
(xiv) One nurse is on duty round the clock for every five beds or a fraction
thereof.<br>
<br>
(xv) In hospitals providing intensive care unit facilities, there are at least
four nurses provided exclusively for every four beds or fraction thereof for
such intensive care unit.<br>
<br>
(xvi) The hospital maintains record of health of every patient containing information
about the patient's name, address, occupation, sex, age, date of admission,
date of discharge, diagnosis of disease and treatment undertaken.</font></p>
</blockquote>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>Will an Ayurvedic or Homeopathic hospital have all these facilities?</b> The Government has realised that they will not and so Rule 3A of the IT rules
are amended to make these requirements applicable only to hospitals other than <b>hospitals for Indian system of medicine and homoeopathic treatment. Then
what about UNANI?</b> May be it will take some more time for the Government
to recognize Unani system of medicine. <br>
<br>
<strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=35&filename=notification/cbdt/2004/it04not291.htm">NOTIFICATION
NO 291/2004, Dated : December 7, 2004</a></strong></font></p>
<p align="center"><font color="#006633" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>TDS
- APPLICATION FOR NUMBER</b></font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Any person who
deducts tax at source is required to apply for a tax deduction account Number
from the IT department, in Form 49B. This form is now replaced with a new form
which requires two e-mail ids to be given. When it comes to proof reading CBDT
is as good as CBEC and this is no compliment to CBEC. In this form, the very
first sentence reads,<br>
<br>
Whereas <font color="#FF0000"><b>O/We am/are liable …… What they
mean by O is perhaps I. </b></font><br>
<br>
And the last information asked is <br>
<br>
<font color="#FF0000"><b>7. Data (DD-MM-YYYY)</b></font><br>
<br>
What they mean is obviously "date"!. <br>
<br>
This application is to be made before 31st January 2005 or within one month
from the month of tax deduction<br>
<br>
<strong><a href="http://taxindiaonline.com/RC2/notDesc.php?MpoQSrPnM=MjIyOA==" target="_blank">NOTIFICATION NO 294/2004, Dated
: December 8, 2004</a></strong></font></p>
<p><font color="#990033" size="2" face="Verdana, Arial, Helvetica, sans-serif"><b>The hardest
thing in the world to understand is income tax! - Albert Einstein</b></font></p>
<p align="left"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Until
Tomorrow with more of DDT<br>
<br>
Have a Nice Day </font></p>
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