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Statutory Provisions

Home Acts & Rules Bill Bills FINANCE BILL, 2008 Chapters List Chapter III Income Tax This

Clause 16 - Amendment of section 80-ID - FINANCE BILL, 2008

FINANCE BILL, 2008
Chapter III
Income Tax
  • Contents

16. In section 80-ID of the Income-tax Act, with effect from the 1st day of April, 2009,—

(a) in sub-section (2), after clause (ii), the following clause shall be inserted, namely:—

''(iii) engaged in the business of hotel located in the specified district having a World Heritage Site, if such hotel is constructed and has started or starts functioning at any time during the period beginning on the 1st day of April, 2008 and ending on the 31st day of March, 2013.";

(b) in sub-section (6), after clause (d), the following shall be inserted, namely: -

' '(e) "specified district having a World Heritage Site" means districts, specified in column (2) of the Table below, of the States, specified in the corresponding entry in column (3) of the said Table:

 

Table

S.No.

Name of district

Name of State

(1)

(2)

(3)

1.

Agra

Uttar Pradesh

2.

Jalgaon

Maharashtra

3.

Aurangabad

Maharashtra

4.

Kancheepuram

Tamil Nadu

5.

Puri

Orissa

6.

Bharatpur

Rajasthan

7.

Chhatarpur

Madhya Pradesh

8.

Thanjavur

Tamil Nadu

9.

Bellary

Karnataka

10.

South 24 Parganas (excluding areas falling within the Kolkata urban agglomeration on the basis of the 2001 census)

West Bengal

11.

Chamoli

Uttarakhand

12.

Raisen

Madhya Pradesh

13.

Gaya

Bihar

14.

Bhopal

Madhya Pradesh

15.

Panchmahal

Gujarat

16.

Kamrup

Assam

17.

Goalpara

Assam

18.

Nagaon

Assam

19.

North Goa

Goa

20.

South Goa

  Goa

21.

Darjeeling

West Bengal

22.

Nilgiri

Tamil Nadu.''.

 

     

 
 
 
 

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