19.
Amendment of section 80-ID.- In section 80-ID of
the Income-tax Act, with effect from the 1st day of April,
2009,-
(a) in sub-section (2), after clause (ii),
the following clause shall be inserted, namely:-
''(iii) engaged in the business of hotel
located in the specified district having a World Heritage
Site, if such hotel is constructed and has started or starts
functioning at any time during the period beginning on the
1st day of April, 2008 and ending on the 31st day of March,
2013.";
(b) in sub-section (6), after clause (d),
the following shall be inserted, namely:-
'(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: Table S.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 West Bengal (excluding areas falling
within the Kolkata urban agglomeration on the basis of the
2001 census) 11. Chamoli Uttarakhand 12. Raisen Madhya Pradesh
13. Gaya Bihar 14. Bhopal Madhya Pradesh 15 Panchmahal Gujarat
16. Kamrup Assam 17. Goalpara Assam 18. Nagaon Assam 19. North
Goa Goa 20. South Goa Goa 21. Darjeeling West Bengal 22. Nilgiri
Tamil Nadu.''. |
