Income Tax Department conducts searches on Healthcare Provider Groups in Haryana and Delhi-NCR
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, 3rd August, 2022
PRESS RELEASE
Income Tax Department conducts searches on Healthcare Provider Groups in
Haryana and Delhi-NCR
The Income Tax Department carried out search and seizure operations on
27.07.2022 on several groups engaged in the healthcare services by running hospitals.
A total of 44 premises were covered during the search action in Delhi-NCR.
During the course of the search operation, huge incriminating physical and digital
evidence has been seized.
The analysis of evidences revealed that the one of the groups was maintaining a
parallel set of books of account, indicating systematic under-reporting of receipts
received from patients in cash. The modus-operandi adopted by this group included
removal of invoices or deflation of the invoice amount by marking them as
“Discounts/Concessions” etc., at the time of discharge of patients from the hospital. This
practice, resulting in evasion of income, is being followed across all the hospitals of the
group and is spread over various years.
The other healthcare groups covered in the search operation have been found to
be engaged in obtaining either bogus or inflated invoices for pharmaceutical drugs
and/or medical devices such as stents, leading not only to suppression of actual
profits, but also overcharging from the patients. The money trail found during the
investigations has further corroborated the fact that the groups have been receiving
back cash in lieu of payments made through banking channels for these bogus/inflated
invoices. One of the hospitals of these groups was also found to be claiming wrong
deduction over the years without fulfilling the necessary conditions for the hospital to be
eligible as specified business.
The seized evidence has also revealed the practice of referral payment to
doctors and clinics without duly recording these in the books of account. The referral
payment has been fixed at a percentage of invoices raised to the patients. Evidences
pertaining to transaction of benami nature have also been uncovered during the search
action.
The search operation has led to the seizure of unexplained cash of over Rs.3.50
crore and jewellery valued at Rs. 10.00 crore. So far, the unaccounted income of all the
groups detected in these operations, is estimated to be more than Rs. 150 crore.More
than 30 bank lockers havebeen put under restraint.
Further investigations are in progress.
(Surabhi Ahluwalia)
Pr. Commissioner of Income Tax(OSD)
(Media & Technical Policy)
Official Spokesperson, CBDT
