Rule – 18AA, Prescribed authority for approval of a hotel under section 80CC Published by Law@HostBooks at March 19, 2018 Categories All Rules Income-tax Rules Tags 18AA. 78[Omitted by the IT (Fifth Amdt.) Rules, 1996, w.r.e.f. 1-4-1993.] Reference: www.incometaxindia.gov.in Share Law@HostBooks