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of <h1>Rule 18BBC: Tax Exemption for Hotels in Specific Areas Approved by Designated Authorities under Section 80-IB.</h1> Rule 18BBC of the Income Tax Rules, 1962, outlines the prescribed authority for approving hotels located in specific areas for tax exemptions under section 80-IB. The Director General (Income-tax Exemptions) approves hotels in designated areas with the concurrence of the Directorate General of Tourism. For other areas, the Directorate General of Tourism is the authority. Approval requires that the hotel is in a specified area, has no more than 300 rooms of 3-star category or above within the jurisdiction, and is in a location needing tourism infrastructure development, as specified by the Central Government.
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