Income-tax (Eighth Amendment) Rules, 1998

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..... (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962 , namely:- 1. (1) These rules may be called the Income-tax (Eighth Amendment) Rules, 1998. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962 ,- (a) in rule 18BBC , - (i) in .....

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..... nd above in the aggregate, in areas or places specified under clause (iiia) of the said sub-section (4) 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 mere is need for development of infrastructure for tourism, such place has been specified by the Central Government under clause (iiia) of the said sub-section .....

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