Section 18DC(1)(i) in Income Tax Rules, 1962

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Union of India - Subsection

Section 18DC(1)(i) in Income Tax Rules, 1962

(i)A convention centre located in a town or city mentioned in column (1) of the table below, shall have a minimum plinth area mentioned in column (2), minimum seating capacity mentioned in column (3) and minimum number of conference or seminar halls mentioned in column (4) of the said Table, as under :-

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Union of India - Subsection

Section 18DC(1)(i) in Income Tax Rules, 1962