Rule 18AA : Prescribed authority for approval of a hotel under section 80CC.
(Chapter: IV - Tax Exemptions and Reliefs)
Rule 18AA was introduced by the Income Tax (5th Amendment) Rules, 1996, w.r.e.f. 1-4-1993.
Reference/Source: Check at Income Tax site for latest version of the Rules - link
This page was last updated on 17th October 2016.