Income Tax Act, 2025
Section 6: Ins. by s. 18, ibid. (w.e.f. 12005).
6. Ins. by s. 18, ibid. (w.e.f. 12005).
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(ii) the hospital has at least one hundred beds for patients;
(iii) the construction of the hospital is in accordance with the regulations, for the time being in
force, of the local authority; and
(iv) the assessee furnishes along with the return of income, the report of audit in such form and
containing such particulars as may be prescribed, and duly signed and verified by an accountant, as
defined in the Explanation below sub-section (2) of section 288, certifying that the deduction has
been correctly claimed.
Explanation.—For the purposes of this sub-section, a hospital shall be deemed to have been
constructed on the date on which a completion certificate in respect of such construction is issued by the
concerned local authority.]
1[(11C) The amount of deduction in the case of an undertaking deriving profits from the business of
operating and maintaining a hospital located anywhere in India, other than the excluded area, shall be
hundred per cent of the profits and gains derived from such business for a period of five consecutive
assessment years, beginning with the initial assessment year, if—
(i) the hospital is constructed and has started or starts functioning at any time during the period
beginning on the 1st day of April, 2008 and ending on the 31st day of March, 2013;
(ii) the hospital has at least one hundred beds for patients;
(iii) the construction of the hospital is in accordance with the regulations or bye-laws of the local
authority; and
(iv) the assessee furnishes along with the return of income, a report of audit in such form and
containing such particulars, as may be prescribed, and duly signed and verified by an accountant, as
defined in the Explanation to sub-section (2) of section 288, certifying that the deduction has been
correctly claimed.
Explanation.—For the purposes of this sub-section—
(a) a hospital shall be deemed to have been constructed on the date on which a completion
certificate in respect of such construction is issued by the local authority concerned;
(b) “initial assessment year” means the assessment year relevant to the previous year in which the
business of the hospital starts functioning;
(c) “excluded area” shall mean an area comprising—
(i) Greater Mumbai urban agglomeration;
(ii) Delhi urban agglomeration;
(iii) Kolkata urban agglomeration;
(iv) Chennai urban agglomeration;
(v) Hyderabad urban agglomeration;
(vi) Bangalore urban agglomeration;
the hospital has at least one hundred beds for patients;
the construction of the hospital is in accordance with the regulations, for the time being in
force, of the local authority; and
the assessee furnishes along with the return of income, the report of audit in such form and
containing such particulars as may be prescribed, and duly signed and verified by an accountant, as
defined in the Explanation below sub-section
of section 288, certifying that the deduction has
been correctly claimed.
Explanation.—For the purposes of this sub-section, a hospital shall be deemed to have been
constructed on the date on which a completion certificate in respect of such construction is issued by the
concerned local authority.]
1[
The amount of deduction in the case of an undertaking deriving profits from the business of
operating and maintaining a hospital located anywhere in India, other than the excluded area, shall be
hundred per cent of the profits and gains derived from such business for a period of five consecutive
assessment years, beginning with the initial assessment year, if—
the hospital is constructed and has started or starts functioning at any time during the period
beginning on the 1st day of April, 2008 and ending on the 31st day of March, 2013;
the hospital has at least one hundred beds for patients;
the construction of the hospital is in accordance with the regulations or bye-laws of the local
authority; and
the assessee furnishes along with the return of income, a report of audit in such form and
containing such particulars, as may be prescribed, and duly signed and verified by an accountant, as
defined in the Explanation to sub-section
of section 288, certifying that the deduction has been
correctly claimed.
Explanation.—For the purposes of this sub-section—
a hospital shall be deemed to have been constructed on the date on which a completion
certificate in respect of such construction is issued by the local authority concerned;
“initial assessment year” means the assessment year relevant to the previous year in which the
business of the hospital starts functioning;
“excluded area” shall mean an area comprising—
Greater Mumbai urban agglomeration;
Delhi urban agglomeration;
Kolkata urban agglomeration;
Chennai urban agglomeration;
Hyderabad urban agglomeration;
Bangalore urban agglomeration;