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          <h1>Income-tax Act Section 35AD amended: Changes to pipeline capacity, new deduction rules for hotels, hospitals, slum projects.</h1> Section 35AD of the Income-tax Act has been amended to modify the pipeline capacity specification, replacing 'one-third' with a proportion set by the Petroleum and Natural Gas Regulatory Board. Sub-section (3) now states that if a deduction is claimed for a specified business, no further deductions under Chapter VI-A are allowed for the same business. Sub-section (5) adds new specified businesses eligible for deductions, including building new hotels, hospitals, and housing projects for slum redevelopment, effective April 1, 2011. Sub-section (8) includes similar provisions for these businesses across India.

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