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    <title>Amendment of section 80-ID</title>
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    <description>Amendment permits hotels located in districts containing a World Heritage Site to qualify for the investment-linked tax deduction if constructed and commenced within the period beginning 1 April 2008 and ending 31 March 2013. It defines &quot;specified district having a World Heritage Site&quot; by inserting a schedule that enumerates twenty-two named districts and their States, with one district entry excluding areas within a specified urban agglomeration as per the stated census basis.</description>
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      <description>Amendment permits hotels located in districts containing a World Heritage Site to qualify for the investment-linked tax deduction if constructed and commenced within the period beginning 1 April 2008 and ending 31 March 2013. It defines &quot;specified district having a World Heritage Site&quot; by inserting a schedule that enumerates twenty-two named districts and their States, with one district entry excluding areas within a specified urban agglomeration as per the stated census basis.</description>
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