Charge of expenditure-tax

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l referred to in clause (1) of section 3 : Provided that nothing in this clause shall apply in the case of a hotel referred to in 5 [ clause (a) of sub-section (7) of section 80-IB ] of the Income-tax Act during the period beginning on the 1st day of April, 1991 and ending on the 31st day of March, 2001 : 4 [Provided further that nothing in this clause shall apply in the case of a hotel referred t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or twenty by the Finance Act, 1994, w.e.f. 1-6-1994 4. Inserted by the Finance Act, 1997, w.e.f. 1-4-1998 5. Substituted for clause ( ii ) of sub-section (5) of section 80-IA by the Finance Act, 1999, w.e.f. 1-4-2000 6. Substituted for clause ( iia ) of sub-section (5) of section 80-IA by the Finance Act, 1999, w.e.f. 1-4-2000 7. Inserted vide Section 103 of the Finance Act, 2003 w.e.f. 01-06-2003 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X