Section 143(8)(b) in The Income Tax Act, 2025

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Union of India - Subsection

Section 143(8)(b) in The Income Tax Act, 2025

(b)"eligible business" means the business of—

(i)hotel (not below two star category);

(ii)adventure and leisure sports including ropeways;

(iii)providing medical and health services in the nature of nursing home with a minimum capacity of twenty-five beds;

(iv)running an old-age home;

(v)operating vocational training institute for hotel management, catering and food craft, entrepreneurship development, nursing and para-medical, civil aviation related training, fashion designing and industrial training;

(vi)running information technology related training centre;

(vii)manufacturing of information technology hardware; and

(viii)bio-technology;

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Union of India - Subsection

Section 143(8)(b) in The Income Tax Act, 2025