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of <h1>Finance Bill 2010 amends Section 80-ID, extending tax deduction eligibility for hotels and convention centers to July 31, 2010.</h1> Clause 28 of the Finance Bill, 2010, proposes amendments to section 80-ID of the Income-tax Act, extending the eligibility period for tax deductions related to profits from businesses of hotels and convention centers in specified areas. The amendment changes the deadline from March 31, 2010, to July 31, 2010, for both hotels and convention centers to qualify for these deductions. These changes will be effective from April 1, 2011, impacting the assessment year 2011-2012 and subsequent years.
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