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

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Union of India - Subsection

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

(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;

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Union of India - Subsection

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