https://www.taxtmi.com/acts?id=8452 Amendments add a proviso denying section 80-IB deduction to undertakings refining mineral oil if refining begins on or after 1 April 2009, and insert sub-section (11C) allowing a 100% deduction of profits from operating and maintaining qualifying hospitals (outside specified excluded areas) for five consecutive assessment years. Eligibility requires construction and commencement between 1 April 2008 and 31 March 2013, a minimum of 100 beds, compliance with local construction regulations, and submission of a prescribed auditor's report certified by an accountant. The provision defines construction completion by local authority completion certificate, initial assessment year, and lists excluded urban agglomerations and districts. en-us Fri, 29 Feb 2008 20:07:30 +0530 Sat, 03 May 2008 10:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8452 Amendments add a proviso denying section 80-IB deduction to undertakings refining mineral oil if refining begins on or after 1 April 2009, and insert sub-section (11C) allowing a 100% deduction of profits from operating and maintaining qualifying hospitals (outside specified excluded areas) for five consecutive assessment years. Eligibility requires construction and commencement between 1 April 2008 and 31 March 2013, a minimum of 100 beds, compliance with local construction regulations, and submission of a prescribed auditor's report certified by an accountant. The provision defines construction completion by local authority completion certificate, initial assessment year, and lists excluded urban agglomerations and districts. Act-Rules Bills Fri, 29 Feb 2008 20:07:30 +0530 https://www.taxtmi.com/acts?id=8452