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[Cites 0, Cited by 0] [Section 80ID] [Entire Act]

Union of India - Subsection

Section 80ID(6) in The Income Tax Act, 1961

(6)For the purposes of this section,-
(a)"convention centre" means a building of a prescribed area comprising of convention halls to be used for the purpose of holding conferences and seminars, being of such size and number and having such other facilities and amenities, as may be section.
(b)"hotel" means a hotel of two-star, three-star category as classified by the Central Government;
(c)"initial assessment year"-
(i)in the case of a hotel, means the assessment year relevant to the previous year in which the business of the hotel starts functioning;
(ii)in the case of a convention centre, means the assessment year relevant to the previous year in which the convention centre starts operating on a commercial basis;
(d)"specified area" means the National Capital Territory of Delhi and the districts of Faridabad, Gurgaon, Gautam Budh Nagar and Ghaziabad; ]
(e)[ "specified district having a World Heritage Site" means districts, specified in column (2) of the Table below, of the States, specified in the corresponding entry in column (3) of the said Table: [Inserted by Act 18 of 2008, Section 19 (w.e.f. 1.4.2009).]
TABLEstyle='width:80.0%;border-collapse:collapse;border:none'>
SI. No. Name of district Name of State
(1) (2) (3)
1. Agra Uttar Pradesh
2. Jalgaon Maharashtra
3. Aurangabad Maharashtra
4. Kancheepuram Tamil Nadu
5. Puri Orissa
6. Bharatpur Rajasthan
7. Chhatarpur Madhya Pradesh
8. Thanjavur Tamil Nadu
9. Bellary Karnataka
10. South 24 Parganas (excluding areas falling within theKolkata urban agglomeration on the basis of the 2001 census) West Bengal
11. Chamoli Uttarakhand
12. Raisen Madhya Pradesh
13. Gaya Bihar
14. Bhopal Madhya Pradesh
15. Panchmahal Gujarat
16. Kamrup Assam
17. Golpara Assam
18. Nagaon Assam
19. North Goa Goa
20. South Goa Goa
21. Darjeeling West Bengal
22. Nilgiri Tamil Nadu.
]