Construction of hostel accommodation added as specified activity under Rule 11K, extending rule coverage to women, handicapped, elderly. The Income-tax (Seventh Amendment) Rules, 1999 amend the Income-tax Rules, 1962 by inserting item (n) into clause (i) of rule 11K, Part II Sub-part F, specifically adding construction of hostel accommodation for women, handicapped individuals, or persons aged sixty-five years or more to the list of specified activities in that rule.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Construction of hostel accommodation added as specified activity under Rule 11K, extending rule coverage to women, handicapped, elderly.
The Income-tax (Seventh Amendment) Rules, 1999 amend the Income-tax Rules, 1962 by inserting item (n) into clause (i) of rule 11K, Part II Sub-part F, specifically adding construction of hostel accommodation for women, handicapped individuals, or persons aged sixty-five years or more to the list of specified activities in that rule.
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