Amendment of section 80-IB.

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..... , no deduction under this section shall be allowed in respect of such undertaking unless such undertaking fulfils all the following conditions, namely:— (i) it is wholly owned by a public sector company or any other company in which a public sector company or companies hold at least forty-nine per cent, of the voting rights; (ii) it is notified by the Central Government in this behalf on or be .....

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..... the hospital has at least one hundred beds for patients; (iii) the construction of the hospital is in accordance with the regulations or bye-laws of the local authority; and (iv) the assessee furnishes along with the return of income, a report of audit in such form and containing such particulars, as may be prescribed, and duly signed and verified by an accountant, as defined in the Explanati .....

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..... District of Faridabad; (ix) District of Gurgaon; (x) District of Gautam Budh Nagar; (xi) District of Ghaziabad; (xii) District of Gandhinagar; and (xiii) City of Secunderabad; (d) the area comprising an urban agglomeration shall be the area included in such urban agglomeration on the basis of the 2001 census.'. -
Statute, statutory provisions legislation, law, enactment, Acts, Rule .....

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