Section 80HH(4)(ii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 80HH(4)(ii) in The Income Tax Act, 1961

(ii)in the case of the business of a hotel which has started functioning, after the 31st day of December, 1970, but before the 1st day of April, 1973, this sub-section shall have effect as if the reference to ten assessment years were a reference to ten assessment years as reduced by the number of assessment years which expired before the 1st day of April, 1974.

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Union of India - Subsection

Section 80HH(4)(ii) in The Income Tax Act, 1961