Section 2(55)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 2(55)] [Section 2] [Entire Act]

(b)an undertaking developing and building––

(i)a housing project referred to in section 80-IB(10) of the Income-tax Act, 1961; or

(ii)a project for constructing a hotel of not less than three star category as classified by the Central Government; or

(iii)a project for constructing a hospital with at least one hundred beds for patients;

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