Friday, January 25, 2013
Wednesday, January 23, 2013
Right of inherintence of property in case of a Hindu male died intestate
Situation:
Family- Husband, Wife, three children.
Event - Husband died intestate.
Right of Inheritance = Wife will take one share, Each child will take one share.
In effect, the property will be divided in to four shares.
Situation:
Family- Husband, Wife, two children and mother of husband.
Event - Husband died intestate.
Right of Inheritance = Wife will take one share, Each child will take one share,
Mother of the husband will take one share.
In effect, the property will be divided in to four shares.
Family- Husband, Wife, three children.
Event - Husband died intestate.
Right of Inheritance = Wife will take one share, Each child will take one share.
In effect, the property will be divided in to four shares.
Situation:
Family- Husband, Wife, two children and mother of husband.
Event - Husband died intestate.
Right of Inheritance = Wife will take one share, Each child will take one share,
Mother of the husband will take one share.
In effect, the property will be divided in to four shares.
Tuesday, January 22, 2013
Thursday, January 17, 2013
NEW AMENDMENT IN CRIMINAL LAW -BILL PENDING
THE CRIMINAL LAW (AMENDMENT) BILL, 2012
A BILL further to amend the Indian Penal Code, the Code of Criminal Procedure, 1973
and the Indian Evidence Act, 1872.
BE it enacted by Parliament in the Sixty-third Year of the Republic of India as follows:—
CHAPTER I
PRELIMINARY
1. (1) This Act may be called the Criminal Law (Amendment) Act, 2012.
(2) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint.
Short title and commencement.
Bill No. 130 of 2012
AS INTRODUCED IN LOK SABHA
CHAPTER II
AMENDMENTS TO THE INDIAN PENAL CODE
2. After section 166 of the Indian Penal Code (hereafter in this Chapter referred to as
the Penal Code), the following section shall be inserted, namely:—
“166A. Whoever, being a public servant,—
(a) knowingly disobeys any direction of the law which prohibits him
from requiring the attendance at any place of any person for the purpose of
investigation into an offence or any other matter, or
(b) knowingly disobeys, to the prejudice of any person, any other direction
of the law regulating the manner in which he shall conduct such investigation,
shall be punished with imprisonment for a term which may extend to one year, or with
fine, or with both.”.
3. After section 326 of the Penal Code, the following sections shall be inserted,
namely:—
‘326A. Whoever causes permanent or partial damage or deformity to, or burns
or maims or disfigures or disables any part or parts of the body of a person or causes
grievous hurt by throwing acid on or administering acid to that person, with the
intention of causing or with the knowledge that he is likely to cause such injury or
hurt, shall be punished with imprisonment of either description for a term which shall
not be less than ten years but which may be for life and with fine which may extend to
ten lakh rupees:
Provided that any fine imposed under this section shall be given to the person
on whom acid was thrown or to whom acid was administered.
326B. Whoever throws or attempts to throw acid on any person or attempts to
administer acid to any person, with the intention of causing permanent or partial
damage or deformity or burns or maiming or disfigurement or disability or grievous
hurt to that person shall be punished with imprisonment of either description for a
term which shall not be less than five years but which may extend to seven years and
shall also be liable to fine.
Explanation.—For the purposes of sections 326A and 326B, “acid” includes
any substance which has acidic or corrosive character or burning nature that is
capable of causing bodily injury leading to scars or disfigurement or temporary or
permanent disability.’.
4. In section 354 of the Penal Code, for the words “shall be punished with imprisonment
of either description for a term which may extend to two years, or with fine, or with both”,
the words “shall be punished with imprisonment of either description for a term of one year
which may extend to five years and shall also be liable to fine which may not be less than
one thousand rupees” shall be substituted.
‘375. A person is said to commit “sexual assault” if that person—
(a) penetrates, for a sexual purpose, the vagina or anus or urethra or
mouth of another person with—
(i) any part of the body including the penis of such person; or
(ii) any object manipulated by such person,
except where such penetration is carried out for proper hygienic or medical
purposes;
(b) manipulates any part of the body of another person so as to cause
penetration of the vagina or anus or urethra or mouth of such person by any
part of the other person’s body;
(c) engages in “cunnilingus” or “fellatio”,
under the circumstances falling under any of the following six descriptions:—
Firstly.—Against the other person’s will.
Secondly.— Without the other person’s consent.
Thirdly.— With the other person’s consent when such consent has been
obtained by putting such other person or any person in whom such other person is
interested, in fear of death or of hurt.
Fourthly.—When the person assaulted is a female, with her consent, when the
man knows that he is not her husband and that her consent is given because she
believes that he is another man to whom she is or believes to be lawfully married.
Fifthly.—With the consent of the other person when, at the time of giving such
consent, by reason of unsoundness of mind or intoxication or the administration by
that person personally or through another of any stupefying or unwholesome
substance, the other person is unable to understand the nature and consequences of
that action to which such other person gives consent.
Sixthly.—With or without the other person’s consent, when such other person
is under eighteen years of age.
Explanation I.—Penetration to any extent is “penetration” for the purposes of
this section.
Explanation II.—For the purposes of this section, “vagina” shall also include
labia majora.
Exception.—Sexual intercourse or sexual acts by a man with his own wife, the
wife not being under sixteen years of age, is not sexual assault.
376. (1) Whoever, except in the cases provided for by sub-section (2), commits
sexual assault, shall be punished with imprisonment of either description for a term
which shall not be less than seven years but which may extend to imprisonment for
life and shall also be liable to fine.
(2) Whoever,—
(a) being a police officer, commits sexual assault—
(i) within the limits of the police station to which such police officer
is appointed; or
(ii) in the premises of any station house; or
(iii) on a person in such police officer’s custody or in the custody
of a police officer subordinate to such police officer; or
(b) being a public servant, commits sexual assault on a person in such
public servant’s custody or in the custody of a public servant subordinate to
such public servant; or Punishment for sexual assault.
(c) being on the management or on the staff of a jail, remand home or
other place of custody established by or under any law for the time being in
force or of a women’s or children’s institution, commits sexual assault on any
inmate of such jail, remand home, place or institution; or
(d) being on the management or on the staff of a hospital, commits sexual
assault on a person in that hospital; or
(e) being a relative of, or a person in a position of trust or authority
towards, the person assaulted, commits sexual assault on such person; or
(f) commits sexual assault on a woman knowing her to be pregnant; or
(g) commits sexual assault on a person when such person is under
eighteen years of age; or
(h) being a member of a group of persons having a common intention and
in furtherance of that intention commits sexual assault; or
(i) being in a position of economic or social or political dominance,
commits sexual assault on a person under such dominance; or
(j) commits sexual assault on a person suffering from mental or physical
disability; or
(k) while committing sexual assault causes grievous bodily harm or maims
or disfigures or endangers the life of a person; or
(l) commits persistent sexual assault,
shall be punished with rigorous imprisonment for a term which shall not be less than
ten years but which may extend to imprisonment for life and shall also be liable to
fine.
Explanation 1.—For the purposes of this sub-section,—
(a) “women’s or children’s institution” means an institution, whether called an
orphanage or a home for neglected women or children or a widow’s home or an
institution called by any other name, which is established and maintained for the
reception and care of women or children;
(b) “hospital” means the precincts of the hospital and includes the precincts of
any institution for the reception and treatment of persons during convalescence or of
persons requiring medical attention or rehabilitation.
Explanation 2.— Where a person is subjected to sexual assault by one or more
persons in a group of persons acting in furtherance of their common intention, each
of the persons in the group shall be deemed to have committed sexual assault within
the meaning of this sub-section.
376A. Whoever commits sexual assault on his own wife, who is living separately
under a decree of separation or under any custom or usage, without her consent, shall
be punished with imprisonment of either description, for a term which shall not be less
than two years but which may extend to seven years and shall also be liable to fine.
376B. Whoever,—
(a) being in a position of authority; or
(b) a public servant; or
(c) superintendent or manager of a jail, remand home or other place of
custody established by or under any law for the time being in force, or a women’s
or children’s institution; or
(d) being on the management of a hospital or being on the staff of a
hospital,
THE REGISTRATION OF BIRTHS AND DEATHS BILL 2012
The Registration of Births and Deaths (Amendment) Bill, 2012 seeks to amend the
Registration of Births and Deaths Act, 1969 (18 of 1969) so as to provide for registration of
marriages irrespective of religion professed and practiced by the parties to the marriage. At
present the Registration of Births and Deaths Act, 1969 provides only for the regulation of
registration of births and deaths and for matters connected therewith.
2. The Hon’ble Supreme Court in Seema Vs. Ashwani Kumar (AIR 2006 SC 1158) in its
judgment dated 14-02-2006 has directed the Government that marriages of all persons who
are citizens of India belonging to various religious denominations should be made
compulsorily registrable in their respective States where such marriages are solemnised and,
inter alia, directed that as and when the Central Government enacts a comprehensive statute,
the same shall be placed before that Court for scrutiny.
3. The Committee on Empowerment of Women (2006-2007) in its Twelfth Report
(Fourteenth Lok Sabha) on Plight of Indian Women Deserted by Non Resident Indian (NRI)
Husbands presented to Lok Sabha on the 13th August, 2007, has, inter alia, expressed the
view that all marriages, irrespective of religion should be compulsorily registered and desired
that the Government to make registration of all marriages mandatory, making the procedure simpler, affordable and accessible.
Draft Bill
NEW LAW TO BE IN FORCE SOON, FOR THE REGISTRATION OF BIRTHS AND DEATHS IN INDIA- IRRESPECTIVE OF RELIGION
Wednesday, January 16, 2013
Taking photo graph of women is an offence..if it violates her privacy. KERALA POLICE ACT SECTION 119
Article on the issue of capturing photographs of women ..
Taking photo graph of women is an offence..if it violates her privacy. KERALA POLICE ACT SECTION 119
Monday, January 14, 2013
VICTIM LIAISON OFFICER - KERALA POLICE
The new concept of victim liaison officer, adopted by Kerala Police is indeed a beneficial move. The aim of this project is to be in touch with the victims in crime and give them moral support for a successful prosecution. A special circular has been issued by the Kerala Police in this regard.
Click below for the full text of the circular...
THE CONCEPT OF VICTIM LIAISON OFFICER - AN INITIATIVE BY KERALA POLICE
Tuesday, January 1, 2013
sexual harassment - love affair - investigation ...article.
The crimes against women are increasing day by day. The mode of crimes are different and even the victim cannot realize it during the beginning stages. Several love affairs are resulted in harassment. Though the cases under section 376 of IPC (RAPE) are charged against the accused in these cases, the issue of "consent" will be a strong defense. It need to be covered under the provision, that the consent was given under the misconception of fact of love and marriage. An article, with some reality is narrated herein the attached link.
A love affair ended in harassment and criminal investigation- Article
Wednesday, December 19, 2012
UGC examination- subsequent fixing of the higher aggregate marks - illegal
The fixing of higher aggregate marks for the categories, that too just before the announcement of the result, cannot be justified as the same is not supportable in law in the light of the principles already discussed......
The High Court of Kerala in a batch of Writ Petitions ordered that the proceedings fixing the category-wise qualifying criteria for Lectureship eligibility impugned in the Writ Petitions is quashed....Judgment by Js T R Ramachandran Nair, Judge, High Court of Kerala.HIGH COURT ORDER- PAGES 1 AND 2 - DIRECTION TO UGC
The High Court of Kerala in a batch of Writ Petitions ordered that the proceedings fixing the category-wise qualifying criteria for Lectureship eligibility impugned in the Writ Petitions is quashed....Judgment by Js T R Ramachandran Nair, Judge, High Court of Kerala.HIGH COURT ORDER- PAGES 1 AND 2 - DIRECTION TO UGC
Thursday, December 13, 2012
DIRECTIONS ISSUED BY SUPREME COURT OF INDIA AGAINST EVE TEASING
DIRECTIONS ISSUED BY SUPREME COURT OF INDIA
AGAINST EVE TEASING:
IN
DIG V. SAMUTHIRAM
Judgment dated 30-11-2012.
2) There will be a further direction to the State Government and Union Territories to install CCTV in strategic positions which itself would be a deterrent and if detected, the offender could be caught.
3) Persons in-charge of the educational institutions, places of worship, cinema theatres, railway stations, bus-stands have to take steps as they deem fit to prevent eve-teasing, within their precincts and, on a complaint being made, they must pass on the information to the nearest police station or the Women’s Help Centre.
4) Where any incident of eve-teasing is committed in a public service vehicle either by the passengers or the persons in charge of the vehicle, the crew of such vehicle shall, on a complaint made by the aggrieved person, take such vehicle to the nearest police station and give information to the police. Failure to do so should lead to cancellation of the permit to ply.
5) State Governments and Union Territories are directed to establish Women’ Helpline in various cities and towns, so as to curb eve-teasing within three months.
6) Suitable boards cautioning such act of eve-teasing be exhibited in all public places including precincts of educational institutions, bus stands, railway stations, cinema theatres, parties, beaches, public service vehicles, places of worship etc.
7) Responsibility is also on the passers-by and on noticing such incident, they should also report the same to the nearest police station or to Women Helpline to save the victims from such crimes.
8) The State Governments and Union Territories of India would take adequate and effective measures by issuing suitable instructions to the concerned authorities including the District Collectors and the District Superintendent of Police so as to take effective and proper measures to curb such incidents of eve-teasing.
Friday, December 7, 2012
Wednesday, November 28, 2012
STUDENTS HAVE THE RIGHT TO EXAMINE THE ANSWER SHEET...
IN THE SUPREME COURT OF
INDIA
CIVIL APPELALTE JURISDICTION
CIVIL APPEAL NO.6454 OF 2011
[Arising out of SLP [C] No.7526/2009]
Central Board of Secondary Education & Anr. ... Appellants Vs. Aditya Bandopadhyay & Ors. ... Respondents With
J U D G M E N T
R.V.RAVEENDRAN, J.
...............STUDENTS HAVE THE RIGHT TO EXAMINE THE ANSWER SHEET...
CIVIL APPELALTE JURISDICTION
CIVIL APPEAL NO.6454 OF 2011
[Arising out of SLP [C] No.7526/2009]
Central Board of Secondary Education & Anr. ... Appellants Vs. Aditya Bandopadhyay & Ors. ... Respondents With
J U D G M E N T
R.V.RAVEENDRAN, J.
...............STUDENTS HAVE THE RIGHT TO EXAMINE THE ANSWER SHEET...
A NEW LAW WHICH AIMS at delivering all public services to citizens in the electronic mode..
ELECTRONIC SERVICE DELIVERY BILL 2011
The Electronic Service Delivery Bill, 2011, which aims at delivering all public services to citizens in the electronic mode, is a welcome piece of legislation. By eliminating paperwork on a massive scale, the new measure can cut the red tape and corruption that notoriously plague governance in the country.
The Electronic Service Delivery Bill, 2011, which aims at delivering all public services to citizens in the electronic mode, is a welcome piece of legislation. By eliminating paperwork on a massive scale, the new measure can cut the red tape and corruption that notoriously plague governance in the country.
Friday, November 23, 2012
Thursday, November 22, 2012
Short Assessment bill by KSEB- Commercial tariff and other tarrif
The short assessment bill issued by the KSEB against an organisation conducting music classes is stayed by the Honourable Consumer Disputes Redressal Fourm, Ernakulam Bench.
The music institution was included in 6B tariff applicable to social organisations. But without prior notice or change in circumstances, the KSEB changed the tariff to 7A.
The reason by KSEB that the music firm, takes fee from the students will put them under the term of self financing education institution cannot be legal as per the provisions of law, that is the contention of the music firm in the case filed before the CDRF.
The music institution was included in 6B tariff applicable to social organisations. But without prior notice or change in circumstances, the KSEB changed the tariff to 7A.
The reason by KSEB that the music firm, takes fee from the students will put them under the term of self financing education institution cannot be legal as per the provisions of law, that is the contention of the music firm in the case filed before the CDRF.
Wednesday, November 21, 2012
Tuesday, November 20, 2012
IMPORTANT OFFENCES – INFORMATION TECHNOLOGY ACT- TO BE CAUTIOUS WHILE DEALING WITH SOCIAL NETWORK SITES.
IMPORTANT OFFENCES – INFORMATION
TECHNOLOGY ACT-
TO BE CAUTIOUS WHILE DEALING
WITH SOCIAL NETWORK SITES.
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XI. OFFENCES
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XI
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65
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Tampering with Computer Source
Documents
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Whoever
knowingly or intentionally conceals, destroys or alters or intentionally or
knowingly causes another to conceal, destroy or alter any computer source
code used for a computer, computer programme, computer system or computer
network, when the computer source code is required to be kept or maintained
by law for the time being in force, shall be punishable with imprisonment up
to three years, or with fine which may extend up to two lakh rupees, or with
both.
Explanation -
For
the purposes of this section, "Computer Source Code" means the
listing of programmes, Computer Commands, Design and layout and programme
analysis of computer resource in any form.
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66
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Computer Related Offences (Substituted vide
ITAA 2008)
If
any person, dishonestly, or fraudulently, does any act referred to in section
43, he shall be punishable with imprisonment for a term which may extend to
two three years or with fine
which may extend to five lakh rupees or with both.
Explanation:
For the purpose of this section,-
a)
the word "dishonestly" shall have the meaning assigned to it in
section 24 of the Indian Penal Code;
b)
the word "fraudulently" shall have the meaning assigned to it in
section 25 of the Indian Penal Code.
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66 A
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Punishment for sending
offensive messages through communication service, etc.(
Introduced vide ITAA 2008)
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Any person who sends, by means of a computer resource or a
communication device,-
a) any information that is
grossly offensive or has menacing character; or
b) any information which he
knows to be false, but for the purpose of causing annoyance, inconvenience,
danger, obstruction, insult, injury, criminal intimidation, enmity, hatred,
or ill will, persistently makes by making
use of such computer resource or a communication device,
c) any electronic mail or
electronic mail message for the purpose of causing annoyance or inconvenience
or to deceive or to mislead the addressee or recipient about the origin of
such messages (Inserted vide ITAA 2008)
shall be punishable with imprisonment for a term which may extend
to two three years and
with fine.
Explanation: For the purposes of this section, terms
"Electronic mail" and "Electronic Mail Message" means a
message or information created or transmitted or received on a computer,
computer system, computer resource or communication device including
attachments in text, image, audio, video and any other electronic record,
which may be transmitted with the message.
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66 B
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Punishment for dishonestly receiving
stolen computer resource or communication device (Inserted Vide ITA 2008)
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Whoever
dishonestly receives or retains any stolen computer resource or communication
device knowing or having reason to believe the same to be stolen computer
resource or communication device, shall be punished with imprisonment of
either description for a term which may extend to three years or with fine
which may extend to rupees one lakh or with both.
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66C
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Punishment for identity theft.
(Inserted Vide ITA 2008)
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Whoever,
fraudulently or dishonestly make use of the electronic signature, password or
any other unique identification feature of any other person, shall be
punished with imprisonment of either description for a term which may extend
to three years and shall also be liable to fine which may extend to rupees
one lakh.
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66D
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Punishment for cheating by
personation by using computer resource (Inserted Vide ITA 2008)
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Whoever,
by means of any communication device or computer resource cheats by personation,
shall be punished with imprisonment of either description for a term which
may extend to three years and shall also be liable to fine which may extend
to one lakh rupees.
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66E.
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Punishment for violation of privacy.
(Inserted Vide ITA 2008)
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Whoever,
intentionally or knowingly captures, publishes or transmits the image of a
private area of any person without his or her consent, under circumstances
violating the privacy of that person, shall be punished with
imprisonment which may extend to three years or with fine not exceeding two
lakh rupees, or with both
Explanation.-
For
the purposes of this section--
(a)
“transmit” means to electronically send a visual image with the intent that
it be viewed by a person or persons;
(b)
“capture”, with respect to an image, means to videotape, photograph, film or
record by any means;
(c)
“private area” means the naked or undergarment clad genitals, pubic area,
buttocks or female breast;
(d)
“publishes” means reproduction in the printed or electronic form and making
it available for public;
(e)
“under circumstances violating privacy” means circumstances in which a person
can have a reasonable expectation that--
(i)
he or she could disrobe in privacy, without being concerned that an image of
his private area was being captured; or
(ii)
any part of his or her private area would not be visible to the public,
regardless of whether that person is in a public or private place.
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66F.
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Punishment for cyber terrorism
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(1)
Whoever,-
(A)
with intent to threaten the unity, integrity, security or sovereignty of
India or to strike terror in the people or any section of the people by –
(i)
denying or cause the denial of access to any person authorized to access
computer resource; or
(ii)
attempting to penetrate or access a computer resource without authorisation
or exceeding authorized access; or
(iii)
introducing or causing to introduce any Computer Contaminant.
and
by means of such conduct causes or is likely to cause death or injuries
to persons or damage to or destruction of property or disrupts or
knowing that it is likely to cause damage or disruption of supplies or
services essential to the life of the community or adversely affect the
critical information infrastructure specified under section 70, or
(B)
knowingly or intentionally penetrates or accesses a computer resource without
authorisation or exceeding authorized access, and by means of such conduct
obtains access to information, data or computer database that is restricted
for reasons of the security of the State or foreign relations; or any
restricted information, data or computer database, with reasons to believe
that such information, data or computer database so obtained may be used to
cause or likely to cause injury to the interests of the sovereignty and
integrity of India, the security of the State, friendly relations with
foreign States, public order, decency or morality, or in relation to contempt
of court, defamation or incitement to an offence, or to the advantage of any
foreign nation, group of individuals or otherwise,
commits
the offence of cyber terrorism.
(2)
Whoever
commits or conspires to commit cyber terrorism shall be punishable with
imprisonment which may extend to imprisonment for life’.
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67
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Punishment for publishing or
transmitting obscene material in electronic form (Amended vide ITAA 2008)
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Whoever
publishes or transmits or causes to be published in the electronic form, any
material which is lascivious or appeals to the prurient interest or if
its effect is such as to tend to deprave and corrupt persons who are likely,
having regard to all relevant circumstances, to read, see or hear the matter
contained or embodied in it, shall be punished on first conviction with
imprisonment of either description for a term which may extend to two three
years
and with fine which may extend to five lakh rupees and in the event of a
second or subsequent conviction with imprisonment of either description for a
term which may extend to five years and also
with fine which may extend to ten lakh rupees.
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67 A
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Punishment for publishing or
transmitting of material containing sexually explicit act,etc. in electronic
form (Inserted vide ITAA 2008)
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Whoever
publishes or transmits or causes to be published or transmitted in the
electronic form any material which contains sexually explicit act or conduct
shall be punished on first conviction with imprisonment of either
description for a term which may extend to five years and with
fine which may extend to ten lakh rupees and in the event of second or
subsequent conviction with imprisonment of either description for a term
which may extend to seven years and also with fine
which may extend to ten lakh rupees.
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Exception:
This section and section 67 does not extend to any book, pamphlet, paper,
writing, drawing, painting, representation or figure in electronic form-
(i)
the publication of which is proved to be justified as being for the public
good on the ground that such book, pamphlet, paper, writing, drawing,
painting, representation or figure is in the interest of
science,literature,art,or learning or other objects of general concern; or
(ii)
which is kept or used bona fide for religious purposes.
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67 B
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Punishment for publishing or
transmitting of material depicting children in sexually explicit act, etc. in
electronic form.
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Whoever,-
(a)
publishes or transmits or causes to be published or transmitted material in
any electronic form which depicts children engaged in sexually explicit act
or conduct or
(b)
creates text or digital images, collects, seeks, browses, downloads, advertises,
promotes, exchanges or distributes material in any electronic form depicting
children in obscene or indecent or sexually explicit manner or
(c)
cultivates, entices or induces children to online relationship with one or
more children for and on sexually explicit act or in a manner that may offend
a reasonable adult on the computer resource or
(d)
facilitates abusing children online or
(e)
records in any electronic form own abuse or that of others pertaining to
sexually explicit act with children,
shall
be punished on first conviction with imprisonment of either description for a
term which may extend to five years and with a fine which may extend to ten
lakh rupees and in the event of second or subsequent conviction with
imprisonment of either description for a term which may extend to seven years
and also with fine which may extend to ten lakh rupees:
Provided
that the provisions of section 67, section 67A and this section does not
extend to any book, pamphlet, paper, writing, drawing, painting, representation
or figure in electronic form-
(i)
The publication of which is proved to be justified as being for the public
good on the ground that such book, pamphlet, paper writing, drawing,
painting, representation or figure is in the interest of science, literature,
art or learning or other objects of general concern; or
(ii)
which is kept or used for bonafide heritage or religious purposes
Explanation:
For the purposes of this section, "children" means a person who has
not completed the age of 18 years.
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Thursday, November 15, 2012
No tax deduction on reimbursement of hospital bills if the hospital is approved under section 17(2) of Income Tax Act.
No tax deduction on reimbursement of hospital bills
if the hospital is approved under section 17(2) of Income Tax Act.
APPROVAL UNDER PROVISO TO SUB-CLAUSE (ii) (b) OF SECTION 17 (2)(vi)
OF THE INCOME TAX ACT, 1961 READ WITH RULES 3A(1) & 3a(2) OF INCOME TAX RULES, 1962
[Exemption of medical benefits from perquisite value in respect of medical treatment of prescribed diseases or ailments in hospitals approved by the Chief Commissioner.
3A. (1) [In granting approval to any hospital other than a hospital for Indian system of medicine and homoeopathic treatment for the purposes of sub-clause (b) of clause (ii) of the proviso to sub-clause (vi) of clause (2) of section 17], the Chief Commissioner shall satisfy himself that the hospital is registered with the local authority and fulfils the following requirements, namely :
(i) The building used for the hospital complies with the municipal bye-laws in force.
(ii) The rooms are well ventilated, lighted and are kept in clean and hygienic conditions.
(iii) At least ten iron spring beds are provided for patients.
(iv) At least one properly equipped operation theatre is provided, with minimum floor space of 180 square feet and with a separate sterilisation room.
(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.
(vi) Aseptic conditions are maintained in the operation theatre and the labour room.
(vii) A duty room is provided for the nursing staff on duty.
(viii) Adequate space for storage of medicines, food articles, equipments, etc., is provided.
(ix) The water used in the hospital or nursing home is fit for drinking.
(x) Adequate arrangements are made for isolating septic and infectious patients.
(xi) The hospital is provided with and maintains :
(a) high pressure sterilizer and instrument sterilizer;
(b) oxygen cylinders and necessary attachments for giving oxygen;
(c) adequate surgical equipments, instruments and apparatus including intravenous apparatus;
(d) a pathological laboratory for testing of blood, urine and stool;
(e) electro-cardiogram monitoring system;
(f) stand-by generator for use in case of power failure.
(xii) There is at least one qualified doctor available on duty round the clock for every twenty beds or fraction thereof.
(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.
(xiv) One nurse is on duty round the clock for every five beds or a fraction thereof.
(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.
(xvi) The hospital maintains record of health of every patient containing information about the patients name, address, occupation, sex, age, date of admission, date of discharge, diagnosis of disease and treatment undertaken.
(2) For the purpose of sub-clause (b) of clause (ii) of the proviso to 81[sub-clause (vi) of] clause (2) of section 17, the prescribed diseases or ailments shall be the following, namely :
(a) cancer;
(b) tuberculosis;
(c) acquired immunity deficiency syndrome;
(d) disease or ailment of the heart, blood, lymph glands, bone marrow, respiratory system, central nervous system, urinary system, liver, gall bladder, digestive system, endocrine glands or the skin, requiring surgical operation;
(e) ailment or disease of the eye, ear, nose or throat, requiring surgical operation;
(f) fracture in any part of the skeletal system or dislocation of vertebrae requiring surgical operation or orthopaedic treatment;
(g) gynaecological or obstetric ailment or disease requiring surgical operation, caesarean operation or laperoscopic intervention;
(h) ailment or disease of the organs mentioned at (d), requiring medical treatment in a hospital for at least three continuous days;
(i) gynaecological or obstetric ailment or disease requiring medical treatment in a hospital for at least three continuous days;
(j) burn injuries requiring medical treatment in a hospital for at least three continuous days;
(k) mental disorder - neurotic or psychotic - requiring medical treatment in a hospital for at least three continuous days;
(l) drug addiction requiring medical treatment in a hospital for at least seven continuous days;
(m) anaphylectic shocks including insulin shocks, drug reactions and other allergic manifestations requiring medical treatment in a hospital for at least three continuous days.
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