https://www.taxtmi.com/notifications?id=119160 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. en-us Wed, 16 Jun 1999 00:00:00 +0530 Wed, 27 Apr 2016 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=119160 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. Notifications Income Tax Wed, 16 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/notifications?id=119160