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[Cites 0, Cited by 0] [Section 18BBC(1)] [Section 18BBC] [Entire Act]

Union of India - Subsection

Section 18BBC(1)(a) in Income Tax Rules, 1962

(a)in relation to hotels located in an area or place referred to in clause (a) of that sub-section, shall be the Director General (Income-tax Exemptions) who shall grant approval on the concurrence of the Director General in the Directorate General of Tourism, Government of India;