Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 43] [Section 17(3)] [Section 17] [Entire Act] Union of India - Subsection Section 17(3)(i) in The Income Tax Act, 1961 (i)"hospital" includes a dispensary or a clinic or a nursing home;