Extension of eligibility period under section 80-ID for hotels and convention centres, applying from assessment year 2011-12.

Amendment substitutes the terminal date in sub section (2) of section 80-ID, extending the construction and commencement window for qualifying hotels and the construction window for qualifying convention centres from 31st March, 2010 to 31st July, 2010; the change takes effect from 1st April, 2011 and applies to the assessment year 2011-2012 and subsequent years.

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