CBDT issues corrigendum to notification related to Cash payment to hospital

CBDT issues Corrigendum to Notification No. 56/2021-Income Tax Dated: 7th May, 2021 and  stated that word ‘payee ‘to be read as payer. Notification No. 59/2021-Income Tax Dated: 10th May, 2021 

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

CORRIGENDUM

New Delhi, the 10th May, 2021

NOTIFICATION NO. 59/2021 (INCOME-TAX)

S.O. 1839(E).—In the Notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, published on 7th May, 2021, vide S.O. 1803(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), “payee” is to be read as “payer”.

[Notification No. 59/2021/ F. No. 225/58/2021-ITA.-II]

PRAJNA PARAMITA, Director