Rule 18BBC - Prescribed authority for approval of hotels located in certain areas - Income-tax Rules, 1962

Prescribed authority for approval of hotels located in certain areas. 18BBC. (1) For the purposes of sub-clause ( iii ) of clause ( c ) of sub-section (7) of section 80-IB, the prescribed authority,- ( a ) in relation 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 in the Directorate General of Tourism, Government of India. (2) For the purpose of clause ( a ) of sub-section (7) of section 80-IB, a hotel shall be approved by the prescribed authority if the following conditions are fulfilled, namely : ( a ) such hotel is located in an area or place specified under clause ( a ) of the said sub-section (7); ( b ) there are not more than 300 hotel rooms of 3-star category and above in the aggregate, in areas or places specified under clause ( a ) of the said sub-section (7) within the jurisdiction of the revenue sub-division in which the hotel is located; ( c ) in case the hotel is located in a place where there is need for development of infrastructure for tourism, such place has been specified by the Central Government under clause ( a ) of the said sub-section (7) on the recommendations of the Department of Tourism.