Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 80HHD(4)] [Section 80HHD] [Entire Act] Union of India - Subsection Section 80HHD(4)(a) in The Income Tax Act, 1961 (a)construction of new hotels approved by the prescribed authority in this behalf or expansion of facilities in existing hotels already so approved;