(e)[ Certificate from the Tourism Department, Government of India for grant of licence in Form L-15 and L-16 in case of hotels and Certificate from the Tourism Department, Government of National Capital Territory of Delhi for grant of licence in Form L-15 in case of guest houses.] [Inserted by Notification No. F.10(12)/Fin(Rev-I)/2010-11/DS 11/111, dated 21st March, 2011.]