Approval of hotels for the purpose of claiming the various tax concessions envisaged in the Income-tax Act, 1961

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nbsp;       All Commissioners of Income-tax. Subject:  Approval of hotels for the purpose of claiming the various tax concessions envisaged in the Income-tax Act, 1961. Sir, Attention is invited to the Board's U.O. No. XVI/II/77, on the above subject. Vide this Circular, the Department of Tourism in the Ministry of Tourism and Civil Aviation was declared....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ifferent from the approvals granted by that Department in the capacity of a delegated authority enabling the companies to avail of the benefits under the various sections of the Income-tax Act. The Board have been advised that the hotel industry must come up before the delegated authority and seek approvals under the specific sections of the Income-tax Act. The benefits under the various sections ....