Deduction under section 80ID for hotel profits: conditions, formation limits, and compliance for five year relief. A deduction equal to 100% of profits and gains is allowed for five consecutive assessment years to a hotel business located in a specified district with a World Heritage Site, provided the hotel is two star, three star or four star. The business must not be formed by splitting, reconstruction, or by transfer of a previously used hotel building, convention centre, or machinery. The assessee must furnish an accountant's audit report with the return and must claim the deduction in a return filed by the due date, with specified changes to audit report uploading timelines.