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[Cites 0, Cited by 0] [Section 18BBC(2)] [Section 18BBC] [Entire Act]

Union of India - Subsection

Section 18BBC(2)(c) in Income Tax Rules, 1962

(c)in 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) of the said sub-section (7) on the recommendations of the Department of Tourism.