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<h1>Tax Benefits for Public Companies in Hotel and Tourism Sector Under Section 80HHD of Income Tax Act</h1> 'Eligible issue of Capital' refers to an issue made by a public company established and registered in India, where the entire proceeds are used exclusively for business activities related to setting up and operating new hotels approved by the relevant authority or providing new facilities to promote tourism in India, as specified by the Central Government through an official notification. This definition is relevant for the application of section 80HHD of the Income Tax Act, 1961.