Section 80HH(3)(i) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 80HH(3)] [Section 80HH] [Entire Act]

Union of India - Subsection

Section 80HH(3)(i) in The Income Tax Act, 1961

(i)the business of the hotel has started or starts functioning after the 31st day of December, 1970 ][but before the 1st day of April, 1990] [Inserted by Act 12 of 1990, Section 20 (w.e.f. 1.4.1990).][, in any backward area; [Inserted by Act 26 of 1974, Section 9 (w.e.f. 1.4.1974).]

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Union of India - Subsection

Section 80HH(3)(i) in The Income Tax Act, 1961