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Rule 18AA of Income Tax Rules 1962: Prescribed Authority-Sec80CC

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 (Ninth Amendment) Rules, 1990, w.e.f. 11-4-1990 and later was Omitted by the Income-tax (Fifth Amendment) Rules, 1996, w.r.e.f. 1-4-1993.

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