New Delhi, the 7th May, 2021
Granting further relief in view of severe Covid pandemic, Provisions of section 269ST of Income-tax Act,1961 relaxed by the Central Govt. allowing Hospitals, Dispensaries, Nursing Homes, Covid Care Centres or other similar medical facilities providing Covid treatment to patients to receive cash payments of Rs. 2 lakh or more between 01.04.2021 and 31.05.2021, only on obtaining the PAN or Aadhar Card of the patient and the Payee along with the relationship between the Patient and Payee by such Hospital / Medical Facility centres.
For full detail click the link below :
https://www.dropbox.com/s/w4cbl2osfn7vxi7/notification_56_2021%2Cincometax.pdf?dl=0