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<h1>Hotel Businesses Near Heritage Sites Get 100% Tax Deduction for Five Years Under Section 80-ID</h1> A business engaged in operating a 2-star, 3-star, or 4-star hotel in a specified district with a World Heritage Site can claim a 100% deduction on profits and gains for five consecutive assessment years under Section 80-ID. The business must not be formed by splitting, reconstruction, or transferring existing buildings or machinery. An audit report must accompany the income return, submitted by the due date. For assessment years up to 2019-20, the report is due with the return, and from 2020-21, it must be uploaded by October 31. The deduction is only available if claimed in the timely submitted return.
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