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[Cites 0, Cited by 0] [Section 18BBC(2)] [Section 18BBC] [Entire Act]

Union of India - Subsection

Section 18BBC(2)(b) in Income Tax Rules, 1962

(b)there are not more than 300 hotel rooms of 3-star category and above in the aggregate, in areas or places specified under clause (a) of the said sub-section (7) within the jurisdiction of the revenue sub-division in which the hotel is located;