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

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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) .....

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..... benefits under the various sections of the Income-tax Act. The Board have been advised that the hotel industry must come up before the delegated authority and seek approvals under the specific sections of the Income-tax Act. The benefits under the various sections of the Income-tax Act referred to above should be given to the hotel industry only if they have in their possession specific approvals .....

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