The Second-wave of the Novel Corona Virus had brought the country to a standstill. The number of positive cases in India requiring hospitalization had seen a significant rise in the months of April 2021 & May 2021. The government was seen taking steps proactively to meet the ends. The government has notified that if cash payment is received more than Rs 2 lakhs for the treatment of COVID patients by Hospitals, Dispensaries, Nursing Homes, Covid Care Centres, or similar other medical facilities then provisions of section 269ST will not be invoked. Provided that cash payment is received in the period 1st April 2021 to 31st May 2021. Provided that PAN or AADHAAR of the patient and the payer is obtained. (Refer to the CBDT Notification 56 dated 7th May 2021)