Section 80(7)(b) in Finance Act, 1999

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Union of India - Subsection

Section 80(7)(b) in Finance Act, 1999

(b)thirty per cent. of the profits and gains derived from the business of such hotel as is located in any place other than those mentioned in sub-clause (a) for a period of ten consecutive years beginning from the initial assessment year if such hotel has started or starts functioning at any time during the period beginning on the 1st day of April, 1991 and ending on the 31st day of March, 1995 or beginning on the 1st day of April, 1997 and ending on the 31st day of March, 2001:

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Union of India - Subsection

Section 80(7)(b) in Finance Act, 1999