Prescribed authority for approval of hotels located in certain areas

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Full Text of the Document

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....to hotels located in an area or place referred to in clause (a) of that sub-section, shall be the Director General (Income-tax Exemptions) who shall grant approval on the concurrence of the Director General in the Directorate General of Tourism, Government of India; (b) in relation to hotels located in any place referred to in clause (b) of that sub-section, shall be the Director General ....