Approval authority for hotels under section 80-IB designates DG income tax exemptions and DG Tourism and sets location and room limit conditions. Substitutes rule 18BBC to designate prescribed authorities for approval of hotels under sub section (7) of section 80 IB: the Director General (Income tax Exemptions) with concurrence of the Directorate General of Tourism for clause (a) areas, and the Directorate General of Tourism for clause (b) places. Approval requires location in a specified area, that aggregate high category room numbers within the revenue sub division do not exceed the prescribed cap, and, where applicable, Central Government specification of places needing tourism infrastructure on recommendation of the Department of Tourism.
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Provisions expressly mentioned in the judgment/order text.
Approval authority for hotels under section 80-IB designates DG income tax exemptions and DG Tourism and sets location and room limit conditions.
Substitutes rule 18BBC to designate prescribed authorities for approval of hotels under sub section (7) of section 80 IB: the Director General (Income tax Exemptions) with concurrence of the Directorate General of Tourism for clause (a) areas, and the Directorate General of Tourism for clause (b) places. Approval requires location in a specified area, that aggregate high category room numbers within the revenue sub division do not exceed the prescribed cap, and, where applicable, Central Government specification of places needing tourism infrastructure on recommendation of the Department of Tourism.
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