Prescribed authority for hotel approval under tax law removed; corresponding rule omitted, changing the approval framework. Rule 18AA of the Income-tax Rules, 1962, which prescribed the authority for approval of a hotel under section 80CC, has been omitted by the Income-tax (Fifth Amendment) Rules, 1996, effective from 1-4-1993, thereby deleting the specific regulatory provision that identified the approving authority for hotel approvals under the section.