Substitution of new sections for sections 3 to 5

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....apply in relation to any chargeable expenditure-- (1) incurred in a hotel wherein the room charges for any unit of residential accommodation at the time of incurring of such expenditure are four hundred rupees or more per day per individual and where,-- (a) a composite charge is payable in respect of such unit and food, the room charges included therein shall be determined in the prescribed ma....

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....to in clause (1) of section 3: Provided that nothing in this clause shall apply in the case of a hotel referred to in clause (ii) of sub-section (5) of section 80-IA of the Income-tax Act during the period beginning on the 1st day of April, 1991 and ending on the 31st day of March, 2001; (b) the 1st day of October, 1991, a tax at the rate of fifteen per cent. of the chargeable expenditure incu....

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.... made, in foreign exchange; (ii) any expenditure incurred by persons within the purview of the Vienna Convention on Diplomatic, Relation's, 1961 or the Vienna Convention on Consular Relations', 1963; (iii) any expenditure incurred in any shop or in any office which is not owned or managed by the person who carries on the business of a hotel; (iv) any expenditure by way of any tax, in....