{"id":7684,"date":"2020-05-01T19:53:44","date_gmt":"2020-05-01T14:23:44","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=7684"},"modified":"2021-11-09T17:29:25","modified_gmt":"2021-11-09T11:59:25","slug":"medical-relief-under-income-tax","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/medical-relief-under-income-tax\/","title":{"rendered":"Medical Relief under Income Tax: An Updated Overview"},"content":{"rendered":"\n<p class=\"has-drop-cap\">A significant\namount of medical consciousness has been expanded and gained a remarkable drive\nin the past couple of years. The original question that got inspected in this\ncontext is whether charitable institutions involved in such medical reliefs\nwould be permitted to tax benefits under the Income Tax Act 1961. <\/p>\n\n\n\n<p>In the present scenario, The\u00a0<strong>Income tax act\u00a0<\/strong>is a primary piece of legislation for <strong><a href=\"https:\/\/corpbiz.io\/trust-registration\"><a href=\"https:\/\/corpbiz.io\/trust-registration\">trust<\/a><\/a><\/strong>,\u00a0<strong>society<\/strong>, or a\u00a0<strong>company<\/strong>. Let us understand \u201cWhat\u00a0<strong>charitable purpose<\/strong>\u00a0is?\u201d defined under\u00a0<strong>Section\u00a02(15) of the Income Tax Act<\/strong><sup><a href=\"https:\/\/www.incometaxindia.gov.in\/pages\/acts\/income-tax-act.aspx\"><strong>[1]<\/strong><\/a><\/sup>. There are six branches of charitable purposes which are: &#8211; (a) relief of poverty (b)education (c) Medical Relief (d) environment protection (e) conservation of monuments or any additional objective of (f) \u2018general public utility\u2019 of the society.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Page Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/corpbiz.io\/learning\/medical-relief-under-income-tax\/#What_is_the_Legal_Interpretation_of_Term_Medical_Relief\" >What is the\nLegal Interpretation of Term Medical Relief?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/corpbiz.io\/learning\/medical-relief-under-income-tax\/#What_are_the_Professional_Opportunities_in_the_Medical_Charity_Sector\" >What are the Professional Opportunities in the Medical Charity Sector?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/corpbiz.io\/learning\/medical-relief-under-income-tax\/#What_are_the_dimensions_underlined_upon_%E2%80%98Medical_Relief_by_Indian_Legal_Fraternity\" >What are the\ndimensions underlined upon \u2018Medical Relief\u2019 by Indian Legal Fraternity?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/corpbiz.io\/learning\/medical-relief-under-income-tax\/#What_do_you_mean_by_Medical_Relief_in_terms_of_Relief_of_the_Poor_How_it_goes_parallel_to_Income_Tax_Eligibility\" >What do you\nmean by Medical Relief in terms of Relief of the Poor? How it goes parallel to\nIncome Tax Eligibility?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/corpbiz.io\/learning\/medical-relief-under-income-tax\/#What_are_the_minimum_Licenses_permits_and_other_legal_documents_essential_to_operate_a_charitable_hospital\" >What are the\nminimum Licenses, permits, and other legal documents essential to operate a charitable\nhospital?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/corpbiz.io\/learning\/medical-relief-under-income-tax\/#What_does_the_World_Health_Organisation_pleads_for_Medical_Relief_on_Corona_Outbreak\" >What does the\nWorld Health Organisation pleads for Medical Relief on Corona Outbreak?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/corpbiz.io\/learning\/medical-relief-under-income-tax\/#What_do_you_mean_by_%E2%80%98Medical_Relief_under_Advancement_of_any_%E2%80%98other_Object_of_General_Public_Utility\" >What do you\nmean by \u2018Medical Relief\u2019 under Advancement of any \u2018other Object of General\nPublic Utility\u2019?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/corpbiz.io\/learning\/medical-relief-under-income-tax\/#What_are_the_limitations_related_to_the_elements_Mitigating_Medical_Reliefs_as_Charitable_Purpose\" >What are the\nlimitations related to the elements Mitigating Medical Reliefs as Charitable\nPurpose?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/corpbiz.io\/learning\/medical-relief-under-income-tax\/#What_is_the_Short_term_Critiques_prevailing_for_Quality_of_Medical_reliefs\" >What is the\nShort term Critiques prevailing for Quality of Medical reliefs?&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/corpbiz.io\/learning\/medical-relief-under-income-tax\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_Legal_Interpretation_of_Term_Medical_Relief\"><\/span>What is the\nLegal Interpretation of Term Medical Relief?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>The term \u2018<strong>Medical Relief\u2019<\/strong>&nbsp;has been described as \u2018<strong>Aim and object of assessee-society was to set up, run and maintain dispensaries and hospitals for general public<\/strong>\u201d under section  2(15).&nbsp;<\/li><li>It got propounded in the case \u2018<strong>AnandIsher Amar Charitable Cancer &amp; Multi-Specialist Hospital Society v.Commissioner of Income \u2013Tax (Exemptions), Chandigarh- (2019) 104\/369(Amritsar-Trib)\u2019<\/strong>.<\/li><li>In furtherance to the above, bench of Income Tax Appellate Tribunal &#8211; case&nbsp;<strong>DivyaYogMandir Trust vs. JCIT (TS -459 \u2013ITAT 2013(Del)<\/strong>&nbsp;has taken stand that&nbsp;<strong>Yoga<\/strong>&nbsp;can be recognized as description of&nbsp;<strong>\u2018medical relief.\u2019<\/strong>&nbsp;<\/li><li>It also says about the&nbsp;<strong>Rejecting the Revenue\u2019s stand<\/strong>&nbsp;that Yoga &#8211; unlike other medical systems, is not a curative system for relieving diseases, but merely a spiritual co-ordination. The ITAT Bench has reserved its reliance on the \u2018<strong>Clinical Establishment act 2010\u2019<\/strong>, where Yoga is standardized as a system of medicine under section 2 &#8211;&nbsp;clause (h).<\/li><li>Moreover, the \u2018medical relief\u2019 can also be connoted by the establishment and conduct of clinical laboratories, hospitals,      nursing homes, dispensaries, and institutions of similar nature.&nbsp;<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_Professional_Opportunities_in_the_Medical_Charity_Sector\"><\/span>What are the Professional Opportunities in the Medical Charity Sector?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/05\/image-1.png\" alt=\"Professional Opportunities in the Medical Charity Sector\" class=\"wp-image-7685\" width=\"480\" height=\"357\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/05\/image-1.png 602w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/05\/image-1-300x223.png 300w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_dimensions_underlined_upon_%E2%80%98Medical_Relief_by_Indian_Legal_Fraternity\"><\/span>What are the\ndimensions underlined upon \u2018Medical Relief\u2019 by Indian Legal Fraternity?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>In case of\u201c<strong>Samarpan Blood Bank,\u201d<\/strong>&nbsp;their charitable purpose was providing blood after adequate examination, to the needy patients, on an exchange basis. They submitted that in due course of time, the society enlarged its actions to following medical services:<ul><li>Provide blood\/components, packed cells, FFP, and platelets.<\/li><li>Provide free blood to the patients of &#8216;Thalisemia&#8217; and &#8216;Haemophilia.\u2019<\/li><li>They Run X-ray centers, Physiotherapy center, Homeopathic dispensaries, where all the services provided at considerably low prices.<\/li><li>Deliver free medical Oxygen to the deprived patients and Conduct re medical checkup and operation camps for the patients for various severe illness<\/li><li>Run of medical health care centers where facilities of expert \u2018Orthopaedic,\u2019 \u2018Gynaecology,\u2019 and \u2018ENT\u2019 doctors are delivered only at Rs. 30\/-.<\/li><\/ul><\/li><li>The\ncases after consideration, the objects of the&nbsp;<strong>Samarpan Blood Bank<\/strong>&nbsp;remain\nthe same since the grant of registration was done under section 12A\/12AA of the\nAct. <\/li><\/ul>\n\n\n\n<p><strong><em>The following factors held qualifying elements &#8211;<\/em><\/strong><\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/05\/image-2.png\" alt=\"factors held qualifying elements\" class=\"wp-image-7686\" width=\"446\" height=\"358\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/05\/image-2.png 608w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/05\/image-2-300x241.png 300w\" sizes=\"(max-width: 446px) 100vw, 446px\" \/><\/figure><\/div>\n\n\n\n<ul><li>According\nto the<strong>&nbsp;\u2018C.B.D.T.Circular No.11\/2008 dated 19.12.2008\u2019<\/strong>&nbsp;wherein\nthe inclusion of \u2018<strong>the commercial activities in respect\u2019<\/strong>&nbsp;of charitable\npurpose has clarified.<\/li><li>In\nthe case of \u2018<strong><em>Addl.C.I.T.&nbsp;<\/em>v.<em>&nbsp;Surat <\/em><\/strong><em>Art Silk Cloth\nManufacturers Association [1980]&nbsp;<\/em><strong>121 ITR1\u2019,&nbsp;<\/strong>the Hon\u2019ble Supreme\nCourt of India held that where the purpose of a trust or establishment is&nbsp;<strong>&#8216;medical\nrelief<\/strong>,&#8217; the requirement of definition \u2018charitable purpose\u2019 would be&nbsp;<strong>completely\nsatisfied.<\/strong><\/li><li>Moreover,\nin the case of \u2018<strong><em>ChaturvediHar Prasad Educational Society v. C.I.T.&nbsp;<\/em>[2010]\n134 TTJ 781\/[2011] 45 SOT 108<\/strong>(U.R.O.)\u2019 it has clearly stated that a\nregistration granted to any trust or organization under section 12A\/12AA can\nget annulled under section 12AA (3), only on circumstance that the C.I.T. is\nsatisfied. C.I.T.has authority to refuse renewal of exemption under scion 80G\nof the Act<\/li><li>Furthermore,&nbsp;<strong>Clause\n3of the Finance Bill, 2008<\/strong>&nbsp;strived for to&nbsp;<strong>amend the definition<\/strong>&nbsp;of\n\u2018charitable purpose\u2019 of trust. It has excluded any activity in the \u2018<strong>nature\nof trade, market or business,<\/strong>&nbsp;for a cess or fee or any other consideration.\u2019<\/li><li>Referring\nto the&nbsp;<strong>\u2018C.B.D.T.Circular No.11\/2008 dated 19.12.2008\u2019&nbsp;<\/strong>wherein\nthe applicability of the commercial activities in detail of charitable purpose\nhas explained.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_do_you_mean_by_Medical_Relief_in_terms_of_Relief_of_the_Poor_How_it_goes_parallel_to_Income_Tax_Eligibility\"><\/span>What do you\nmean by Medical Relief in terms of Relief of the Poor? How it goes parallel to\nIncome Tax Eligibility?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>The<strong>&nbsp;\u2018Medical Relief\u2019&nbsp;<\/strong>in terms of \u2018<strong>Relief to the poor\u2019;&nbsp;<\/strong>encompasses a wide range of objects for the well-being of the economically and&nbsp;<strong>socially underprivileged or disadvantaged<\/strong>. Therefore it will include within its ambit purposes such as &#8216;relief to poor,&#8217; orphans or the disabled, deprived women or children, small and negligible farmers, needy artisans, or senior citizens in need of assistance.&nbsp;<\/li><li>The Non Profit entities, who have such objects, will still continue to be eligible for exemption even if they carry on a&nbsp;<strong>commercial activity.<\/strong>&nbsp;However, subject to the conditions stipulated under section&nbsp;<strong>11(4A)<\/strong>&nbsp;or the seventh proviso to&nbsp;<strong>section 10 (23C)<\/strong>&nbsp;which are as follows \u2013<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img decoding=\"async\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/05\/image-3.png\" alt=\"conditions stipulated under section 11(4A)\" class=\"wp-image-7687\" width=\"450\" height=\"416\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/05\/image-3.png 548w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/05\/image-3-300x277.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/figure><\/div>\n\n\n\n<ul><li>Consistently, entities whose object is&nbsp;<strong>\u2018medical relief\u2019<\/strong>&nbsp;would also be eligible for&nbsp;<strong>exemption<\/strong> as charitable institutions, even if they carry on a profitable activity subject to the situations stated above. Therefore, such entities will not qualify for&nbsp;<strong>exemption under section 11 or under section 10(23C)<\/strong>&nbsp;of the Act, if they carry on commercial activities without the purpose of&nbsp;<strong>\u2018medical relief.\u2019<\/strong><\/li><li>As the mainstream of the charitable trusts run charitable hospitals or health centers, this is a relevant section from their outlook. In addition to this, an important section is&nbsp;<strong>Section 80G<\/strong>&nbsp;of the Act under Medical Reliefs. It grants tax&nbsp;<strong>exemption to the donor<\/strong>&nbsp;in terms of the donation given by him to a trust acknowledged under this section. It makes it more comfortable&nbsp;for a trust to&nbsp;<strong>get donation<\/strong>s for the fulfillment of purpose when recognized under Section 80G of the Act.<\/li><li>In consonance with the above said, Section 35(1)(ii) allows the deduction of expenditure on&nbsp;<strong>scientific research&nbsp;<\/strong>under \u2018Medial Relief.\u2019 Whereas, section 35AC authorizes&nbsp;<strong>expenditure on eligible<\/strong>&nbsp;projects or schemes related to the medical relief.&nbsp;<\/li><\/ul>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/yoga-as-a-charitable-purpose\/\">\nYoga as a Charitable Purpose \u2013 Get In-Depth Jurisprudential Scope Right here!\n<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_minimum_Licenses_permits_and_other_legal_documents_essential_to_operate_a_charitable_hospital\"><\/span>What are the\nminimum Licenses, permits, and other legal documents essential to operate a charitable\nhospital?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>There are many supervisory clearances required to create and operate a charitable hospital. However, the below-listed requirements may not apply to specific hospitals, depending upon the scope of service, type of set-up, site, etc.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Legal documents required for establishing Hospital<\/h3>\n\n\n\n<ul><li>Registration under the <strong><em>&#8216;clinical establishment act&#8217; (Registration and Regulation) Act, 2017 (if applicable)<\/em><\/strong>&nbsp;<\/li><li><strong>Society Registration<\/strong> under the societies registration act, 2001&nbsp;<\/li><li>Registration of nursing home under the <strong><em>&#8216;Delhi Nursing Home Registration Act, 1953.&#8217;<\/em><\/strong><\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Legal documents required for the hospital\u2019s building and its installations<\/h3>\n\n\n\n<ul><li>NOC\nfrom fire safety&nbsp;<\/li><li>Electrical\ninstallation certificate&nbsp;<\/li><li>License\nfor operating lift&nbsp;<\/li><li>Building\noccupancy certificate&nbsp;<\/li><li>NBC\nPermit:- Hospital building must get built as per National building code issued\nby Bureau of Indian Standards<\/li><li>Layout\napproval for radiation departments area<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Legal documents required for the equipment, machines, vehicles etc.<\/h3>\n\n\n\n<ul><li>Type approval certificate of radiation-emitting equipment&nbsp;<\/li><li>License for using Boilers under the Indian Boilers Act, 1923&nbsp;<\/li><li>Ambulance vehicle registration&nbsp;<\/li><li>PNDT registration of Ultrasound machines under the PCPNDT act, 2015 \u2013<\/li><li>Certifications on Arms licenses under Arms act 1959: &#8211; If arms get possessed by the hospital or its staff (such as by security guards), a permit for the same must be available.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Legal documents related to medical professionals and employees<\/h3>\n\n\n\n<ul><li>Qualification certificates of doctors<\/li><li>Registration of doctors<\/li><li>Qualification certificates of nurses<\/li><li>Qualification and certification of Dentists\u00a0<\/li><li>Qualification and licenses of clinical<\/li><li>Qualification certificates of therapists<\/li><li>Technician&#8217;s qualification certificate<\/li><li> <a href=\"https:\/\/corpbiz.io\/epf-registration\"><strong>Registration for EPF<\/strong><\/a>: This one-time registration is required for hospitals to employ with Employee Provident Fund Requirements. <\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"> Legal documents for environment protection<\/h3>\n\n\n\n<ul><li>NOC from pollution control board&nbsp;<\/li><li>Authorization for generation of Bio-medical waste&nbsp;<\/li><li>Radiation protection certificate <\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Legal documents for storing and usage of medical and non-medical products<\/h3>\n\n\n\n<ul><li>Drug\nsale license for medical store&nbsp;<\/li><li>Consent\nfor storing and usage of Narcotic Drugs and Psychotropic Substances (NDPS&nbsp;<\/li><li>Excise\npermit to store spirit&nbsp;<\/li><li>License\nfor radioactive substances&nbsp;<\/li><li>Permit\nfor storing Diesel&nbsp;<\/li><li>Permit\nto store LPG cylinder<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Legal documents related to other specific services offered by the hospital<\/h3>\n\n\n\n<ul><li>Registration under MTP act<\/li><li>License for operating blood bank<\/li><li>Registration for transplantation of human<\/li><li>License for provision of Psychiatric services&nbsp; <\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_does_the_World_Health_Organisation_pleads_for_Medical_Relief_on_Corona_Outbreak\"><\/span>What does the\nWorld Health Organisation pleads for Medical Relief on Corona Outbreak?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>World Health Organization has categorized the picturization of <a href=\"https:\/\/corpbiz.io\/learning\/coronavirus-outbreak-impact-on-global-economy\/\">coronavirus outbreak <\/a>as a <strong>global health emergency<\/strong>. All the governments around the world are taking action to control the virus from diffusion. The infection caused by the virus, COVID-19, has demanded the lives of thousands around the globe and has shocked thousands of people in more than 100 countries, including China, Italy, Spain, and the United States of America.<\/li><li>According to the stats available, several highly-rated charities have donated funds to support communities around the world affected severely by the corona outbreak. World Health Organization has      requested the&nbsp;<strong>philanthropic institutions<\/strong>&nbsp;to&nbsp;execute their considerable supports for the emergency by providing&nbsp;<strong>medical      relief<\/strong>&nbsp;to these trustworthy organizations. Their aid will help      individuals and communities battle the&nbsp;<strong>coronavirus outbreak<\/strong>&nbsp;around the globe.<\/li><li>World Health Organization welcomes the interested institutions in&nbsp;<strong>funding<\/strong>&nbsp;and recovery efforts for those affected and for all responders worldwide.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_do_you_mean_by_%E2%80%98Medical_Relief_under_Advancement_of_any_%E2%80%98other_Object_of_General_Public_Utility\"><\/span>What do you\nmean by \u2018Medical Relief\u2019 under Advancement of any \u2018other Object of General\nPublic Utility\u2019?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>The assessment year&nbsp;<strong>2009-10&nbsp;<\/strong>says that the \u201cadvancement of any other object of general public utility shall&nbsp;<strong>not be a charitable<\/strong>&nbsp;purpose under section 2(15), only if it includes any kind of practice of trade, commerce, or occupational, for any means of <strong>profit-making<\/strong>. It will not get the  purview of exemptions under Medical Relief on the name of establishing the business of Hospital under the Act.<\/li><li>Nevertheless, this restriction is&nbsp;<strong>not applicable<\/strong>&nbsp;if the total income receipts from any activity executing like trade, commerce, or business,&nbsp;<strong>does not exceed the limits of 15 %<\/strong>&nbsp;of total income revenues. Those income receipts obtained out of medical relief purposes shall be of the relevant previous year. It got enabled from the assessment year 2016-17.<\/li><li>It will only be applicable if medical reliefs are the activity undertaken in the sequence of actual carrying out of such  \u2018<strong>advancement\u2019 of any other object<\/strong>&nbsp;of \u2018<strong>general public utility<\/strong>.&#8217; Irrespective of the nature of usage, retention of the income expected from such acts of the trust, as charitable purposes under the same.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_are_the_limitations_related_to_the_elements_Mitigating_Medical_Reliefs_as_Charitable_Purpose\"><\/span>What are the\nlimitations related to the elements Mitigating Medical Reliefs as Charitable\nPurpose?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li><strong>No commercial concern&nbsp;<\/strong>should be an object. The purpose must provide medical relief only in a direct form.<\/li><li>&nbsp;The objects of trust must be specific to sanction the obligation of income tax law. In such cases where the ambits are&nbsp;<strong>too comprehensive<\/strong>, the Trust \u2018<strong>may not be suitable\u2019<\/strong>&nbsp;for the said exemption.<\/li><li>Whenthe Trust\/Society of commercial concern sees a profit-making achievement under the purview of trust, it cannot be considered to be a charitable purpose. Moreover, it \u2018<strong>cannot operate\u2019<\/strong>&nbsp;in&nbsp;the ground that it will \u2018<strong>deliver employment\u2019<\/strong>&nbsp;to poor persons as medical relief in the context of the charitable purposes under- section 2(15).<\/li><li>In the cases where societies run charitable hospitals under the ground of medical relief for training, and student\u2019s to perform at examinations after taking fixed fees, then it is not a charitable      purpose of the society.<\/li><li>It would be sufficient if the intention to benefit a segment of the public, as prominent from a stated individual. On the contrary, the particular section of the people sought to get profited must be adequately well-defined by some \u2018<strong>sufficient common quality\u2019<\/strong>&nbsp;of      a public or objective nature of the society.<\/li><li>If a society set up with the object of approving trade or commerce, it can be a charitable institution, as it endorses common good over and done with the \u2018<strong>enrichment of occupational labels<\/strong>.&#8217; Nonetheless, an institution that normalizes the business of  its members of the society is not a charitable purpose at all.&nbsp;<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_the_Short_term_Critiques_prevailing_for_Quality_of_Medical_reliefs\"><\/span>What is the\nShort term Critiques prevailing for Quality of Medical reliefs?&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul><li>Charitable Critiques on short-term medical reliefs suggest numerous&nbsp;<strong>opportunities for improvement<\/strong>. For instance,      emphasizing quality over quantity of care will help ensure that physicians have adequate time to explain treatment options and allow patients to make informed decisions.&nbsp;<\/li><li>Charitable Medical teams often measure their impact on the number of patients, the number of medications prescribed, and the number of groups per year. Perhaps additionally measuring&nbsp;<strong>qualitative aspects<\/strong>&nbsp;such as patient outcomes and perceived improvements in health would help enhance continuity of care.&nbsp;<\/li><li>These assessments could get performed by physicians or even non medical volunteers of the society. Also, creation of medical relief guidelines for&nbsp;<strong>humanitarian medical groups&nbsp;<\/strong>will help new physicians agreeing to avoid the pitfalls of their predecessors.&nbsp;<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Despite criticism of these trips,\nthere have been promising steps towards creating culturally appropriate and\nsustainable improvements in health care in developing countries. These\nimprovements are all grounded in good physician-patient relationships. The\nWorld Health Organization (WHO) created a set of drug donation guidelines to\nensure Charitable organizations only provide high-quality, unexpired, and\nappropriate medicines to places in need (WHO, 1999).&nbsp;<\/p>\n\n\n\n<p>Indian medical experiences can be life-changing and highly influential in providing physicians with a deeper awareness of global health disparities and the motivation to continue working with underserved populations. However, patients treated by volunteer medical groups deserve the same standard of care that physicians provide their patients at home\u2014including a considerate and respectful physician-patient relationship. Together with this, we at <a href=\"https:\/\/corpbiz.io\/\"><strong>Corpbiz<\/strong><\/a> have skilled professionals to aid you with the process of registering your charitable hospitals or centers, ensuring the successful and timely accomplishment of your work.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/restrictions-on-the-charitable-trust\/\">Know all the Restrictions on the Charitable Trust\n<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A significant amount of medical consciousness has been expanded and gained a remarkable drive in the past couple of years. The original question that got inspected in this context is whether charitable institutions involved in such medical reliefs would be permitted to tax benefits under the Income Tax Act 1961. In the present scenario, The\u00a0Income [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":7690,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[324],"tags":[536],"acf":{"service_id":"10"},"authorName":"Archita Bhattacharjee","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/03\/WhatsApp-Image-2020-03-18-at-11.26.19-AM-1.jpeg","authorDescription":"Archita Bhattacharjee is working as Legal Analyst (Team Lead, Research &amp; Development) at Corpbiz and has proving experience about 2 years as Corporate Legal Researcher in law firms as well as Rajya Sabha and authors in diverse publications. She has refined her skills by representing India in Paris, France and the University of Leiden over implications of International Humanitarian and Criminal Law being certified member of many Legal Centers.","postViews":8459,"readingTime":8,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/7684"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=7684"}],"version-history":[{"count":23,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/7684\/revisions"}],"predecessor-version":[{"id":37720,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/7684\/revisions\/37720"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/7690"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=7684"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=7684"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=7684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}