https://www.taxtmi.com/manuals?id=1168 Deduction under section 80-ID provides 100% of the profits and gains from an eligible hotel business for five consecutive assessment years, where the hotel is a 2-star, 3-star or 4-star hotel located in a specified district having a World Heritage Site. The deduction is subject to construction and commencement timelines, non-formation by splitting up or transfer of previously used assets, audit report compliance, claim in the return of income, and filing the return within the due date. No additional deduction is allowed under other Chapter VIA provisions or section 10AA for the same profits. en-us Tue, 15 Sep 2015 11:57:00 +0530 Fri, 03 Jul 2026 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1168 Deduction under section 80-ID provides 100% of the profits and gains from an eligible hotel business for five consecutive assessment years, where the hotel is a 2-star, 3-star or 4-star hotel located in a specified district having a World Heritage Site. The deduction is subject to construction and commencement timelines, non-formation by splitting up or transfer of previously used assets, audit report compliance, claim in the return of income, and filing the return within the due date. No additional deduction is allowed under other Chapter VIA provisions or section 10AA for the same profits. Manuals Income Tax Tue, 15 Sep 2015 11:57:00 +0530 https://www.taxtmi.com/manuals?id=1168