Substitution of new sections for sections 3 to 5

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Act. This Act shall 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 there....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at the rate of twenty per cent. of the chargeable expenditure incurred in a hotel referred 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ty parlour, health club, 'swimming pool or other services, but does not include- (i) any expenditure which is incurred, or payment for which is 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....