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)
Rule 18DC - Prescribed area, facilities and amenities for convention centres and particulars of audit report, for deduction under sub-section (7B) and clause (aa) of sub-section (14) of section 80-IB
Income-tax Rules, 1962 Chapter IV TAX EXEMPTIONS AND RELIEFS
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Convention centre deduction conditions require prescribed facilities, audit report, and local approvals for eligibility under income tax rules. Prescribed area, facilities and amenities are required for a convention centre to qualify for deduction under section 80-IB, together with a separate audit report in the prescribed form. The minimum plinth area, seating capacity and number of conference or seminar halls vary according to the population size of the town or city in which the centre is located. The convention centre must also include specified halls and equipment, a documentation centre, air-conditioning, parking, and compliance with local building and fire safety regulations.
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.
Convention centre deduction conditions require prescribed facilities, audit report, and local approvals for eligibility under income tax rules.
Prescribed area, facilities and amenities are required for a convention centre to qualify for deduction under section 80-IB, together with a separate audit report in the prescribed form. The minimum plinth area, seating capacity and number of conference or seminar halls vary according to the population size of the town or city in which the centre is located. The convention centre must also include specified halls and equipment, a documentation centre, air-conditioning, parking, and compliance with local building and fire safety regulations.
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