Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Hotel approval conditions under tax exemption rules depend on location, room limits, and tourism infrastructure notification. Prescribed authority for approval of hotels located in specified areas under section 80-IB depends on the hotel's location. For hotels in areas covered by clause (a), the Director General (Income-tax Exemptions) grants approval with the concurrence of the Director General in the Directorate General of Tourism; for hotels in places covered by clause (b), the prescribed authority is the Director General in the Directorate General of Tourism. Approval requires the hotel to be in a notified area, the relevant revenue sub-division to have no more than 300 3-star and above rooms, and, where applicable, Central Government specification for tourism infrastructure development.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Hotel approval conditions under tax exemption rules depend on location, room limits, and tourism infrastructure notification.
Prescribed authority for approval of hotels located in specified areas under section 80-IB depends on the hotel's location. For hotels in areas covered by clause (a), the Director General (Income-tax Exemptions) grants approval with the concurrence of the Director General in the Directorate General of Tourism; for hotels in places covered by clause (b), the prescribed authority is the Director General in the Directorate General of Tourism. Approval requires the hotel to be in a notified area, the relevant revenue sub-division to have no more than 300 3-star and above rooms, and, where applicable, Central Government specification for tourism infrastructure development.
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