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 18DE - Prescribed area, minimum seating capacity, facilities and amenities for convention centres; minimum number of convention halls in the convention centres; and particulars of audit report, for deduction under section 80-ID
Income-tax Rules, 1962 Chapter IV TAX EXEMPTIONS AND RELIEFS
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Convention centre deduction rules prescribe minimum area, seating, facilities and audit report requirements under tax exemption provisions. Prescribes the minimum area, seating capacity, number of convention halls, facilities and amenities for a convention centre to qualify for deduction under section 80-ID. The centre must provide halls equipped for conferences and seminars, documentation facilities, central air-conditioning, parking and public conveniences, and comply with local building and fire-safety regulations. The rule also specifies the prescribed audit report in Form No. 10CCBBA.
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 rules prescribe minimum area, seating, facilities and audit report requirements under tax exemption provisions.
Prescribes the minimum area, seating capacity, number of convention halls, facilities and amenities for a convention centre to qualify for deduction under section 80-ID. The centre must provide halls equipped for conferences and seminars, documentation facilities, central air-conditioning, parking and public conveniences, and comply with local building and fire-safety regulations. The rule also specifies the prescribed audit report in Form No. 10CCBBA.
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