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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 (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.

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