The Central Board of Direct Taxes (CBDT) on August 05, 2022, issued a notification regarding the submission of Covid-19 related document by employee to employer.
The following documents shall be submitted to the employer by the employee, namely:
• The COVID-19 positive report of the employee or family member, or medical report if clinically determined to be COVID-19 positive through investigations, in a hospital or an in-patient facility by a treating physician of a person so admitted
• All necessary documents of medical diagnosis or treatment of the employee or his family member for COVID-19 or illness related to COVID-19 suffered within six months from the date of being determined as COVID-19 positive
• A certification in respect of all expenditure incurred on the treatment of COVID-19 or illness related to COVID-19 of the employee or of any member of his family
This notification shall come into force from April 01, 2020 and shall apply in relation to the assessment year 2020-2021 and subsequent assessment years.
[Notification No. 90 /2022/F. No. 370142/31/2022-TPL (Part-2)]