{"id":5618,"date":"2018-03-19T17:13:25","date_gmt":"2018-03-19T11:43:25","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5618"},"modified":"2018-03-19T17:14:55","modified_gmt":"2018-03-19T11:44:55","slug":"rule-18bbc-prescribed-authority-approval-hotels-located-certain-areas","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-18bbc-prescribed-authority-approval-hotels-located-certain-areas\/","title":{"rendered":"Rule – 18BBC, Prescribed authority for approval of hotels located in certain areas"},"content":{"rendered":"
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18BBC<\/b>.\u00a0<\/b>(1) For the purposes of sub-clause (iii<\/i>) of clause (c<\/i>) of sub-section (7) of section 80-IB, the prescribed authority,\u2014<\/p>\n\n\n\n\n
(a<\/i>)<\/td>\n<\/td>\nin relation to hotels located in an area or place referred to in clause (a<\/i>) of that sub-section, shall be the Director General (Income-tax Exemptions) who shall grant approval on the concurrence of the Director General in the Directorate General of Tourism, Government of India;<\/td>\n<\/tr>\n
(b<\/i>)<\/td>\n<\/td>\nin relation to hotels located in any place referred to in clause (b<\/i>) of that sub-section, shall be the Director General in the Directorate General of Tourism, Government of India.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(2) For the purpose of clause (a<\/i>) of sub-section (7) of section 80-IB, a hotel shall be approved by the prescribed authority if the following conditions are fulfilled, namely :\u2014<\/p>\n\n\n\n\n\n
(a<\/i>)<\/td>\n<\/td>\nsuch hotel is located in an area or place specified under clause (a<\/i>) of the said sub-section (7);<\/td>\n<\/tr>\n
(b<\/i>)<\/td>\n<\/td>\nthere are not more than 300 hotel rooms of 3-star category and above in the aggregate, in areas or places specified under clause (a<\/i>) of the said sub-section (7) within the jurisdiction of the revenue sub-division in which the hotel is located;<\/td>\n<\/tr>\n
(c<\/i>)<\/td>\n<\/td>\nin case the hotel is located in a place where there is need for development of infrastructure for tourism, such place has been specified by the Central Government under clause (a<\/i>) of the said sub-section (7) on the recommendations of the Department of Tourism.]<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
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Reference: www.incometaxindia.gov.in<\/p>\n<\/div>\n<\/div>\n<\/div>\n

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18BBC.\u00a0(1) For the purposes of sub-clause (iii) of clause (c) of sub-section (7) of section [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[7963,7968,4007,7957,7962,7955,7967,7959,7961,6647,7966,7958,457,7969,7964,7970,7965,7945,7956,7960],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5618"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5618"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5618\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5618"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5618"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}