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[Cites 0, Cited by 0] [Section 3A] [Entire Act]

Union of India - Subsection

Section 3A(1) in Income Tax Rules, 1962

(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 patient's name, address, occupation, sex, age, date of admission, date of discharge, diagnosis of disease and treatment undertaken.