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

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Full Text of the Document

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....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 the delegated authority for according approvals under sections 32(1)(v), 33(1)(b)(B)(ii), 80B(7) (since omitted) and s. 80J(6)(d) o....