<h1>Section 80-ID: 100% deduction for hotel and convention centre profits requires auditor's certificate under Rule 18DE Form 10CCBBA</h1> The Finance Act, 2007 added section 80-ID to the Income-tax Act, granting a 100% deduction for profits from operating hotels or from building, owning and operating convention centres subject to prescribed conditions; the provision requires an auditor's report in a prescribed form, signed by an accountant, certifying the correct claim. A convention centre is defined by prescribed minimum area, seating capacity, facilities, amenities and minimum number of halls. To implement these requirements, the tax rules were amended to insert rule 18DE and a new prescribed audit form (Form 10CCBBA).