Income tax vide Notification No. 56/2021 dated 7th May, 2021 has notified Hospitals, Dispensaries, Nursing Homes, Covid Care Centres or similar other medical facilities providing Covid treatment to patients in the proviso to Section 269ST of the Income-tax Act,1961 for payment received in cash during 01.04.2021 to 31.05.2021
https://incometaxindia.gov.in/communications/notification/notification_56_2021.pdf