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        F. Acts / Amendment Acts

        Section 14 - Amendment of section 80CC

        Direct Tax Laws (Amendment) Act, 1989
        Chapter II
        AMENDMENTS TO THE INCOME-TAX ACT, 1961

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        Deduction eligibility expanded to include a hotel approved by the prescribed authority under section 80CC. Amendment expands section 80CC by inserting sub clause (iii) into sub section (3)(a), expressly including a hotel approved by the prescribed authority as qualifying within the clause for recognition under that provision.
                          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.

                                Deduction eligibility expanded to include a hotel approved by the prescribed authority under section 80CC.

                                Amendment expands section 80CC by inserting sub clause (iii) into sub section (3)(a), expressly including a hotel approved by the prescribed authority as qualifying within the clause for recognition under that provision.


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