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) creating a full profit deduction for qualifying rural hospitals subject to construction-period, minimum bed capacity, regulatory compliance and an auditor's certificate filed with the return of income; the definition of "built-up area" and references to processing, preservation and packaging businesses are also amended.

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