Tax deduction for rural hospital operations enables full profit exemption for qualifying hospitals subject to construction and audit requirements. Amendments to section 80-IB expand cross-references, adjust Jammu and Kashmir transitional dates and exclusions, revise housing project deduction conditions including commencement/completion windows, plot-size and unit-size limits and completion-certificate treatment, and insert
(11B)Tax deduction for rural hospital operations enables full profit exemption for qualifying hospitals subject to construction and audit requirements.
Amendments to section 80-IB expand cross-references, adjust Jammu and Kashmir transitional dates and exclusions, revise housing project deduction conditions including commencement/completion windows, plot-size and unit-size limits and completion-certificate treatment, and insert (11B)
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