https://www.taxtmi.com/acts?id=3763 Prescribed authority for approval of hotels located in specified areas under section 80-IB depends on the hotel's location. For hotels in areas covered by clause (a), the Director General (Income-tax Exemptions) grants approval with the concurrence of the Director General in the Directorate General of Tourism; for hotels in places covered by clause (b), the prescribed authority is the Director General in the Directorate General of Tourism. Approval requires the hotel to be in a notified area, the relevant revenue sub-division to have no more than 300 3-star and above rooms, and, where applicable, Central Government specification for tourism infrastructure development. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 May 2026 17:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3763 Prescribed authority for approval of hotels located in specified areas under section 80-IB depends on the hotel's location. For hotels in areas covered by clause (a), the Director General (Income-tax Exemptions) grants approval with the concurrence of the Director General in the Directorate General of Tourism; for hotels in places covered by clause (b), the prescribed authority is the Director General in the Directorate General of Tourism. Approval requires the hotel to be in a notified area, the relevant revenue sub-division to have no more than 300 3-star and above rooms, and, where applicable, Central Government specification for tourism infrastructure development. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3763