{"act":{"id":"finance-act-2008","short_title":"The Finance Act, 2008","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2008-2009.","act_number":null,"act_year":2008,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":71,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2008/"},"unit":"section","section":{"number":"19","heading":"Amendment of section 80-ID","text":"Amendment of section 80-ID. 19. 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(excluding areas falling within the Kolkata urban agglomeration on the basis of the 2001 census) | West Bengal 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.’ © Copyright. Taxmann Publications Pvt. Ltd.","html":"

Amendment of section 80-ID.

19. 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 districtName of State
(1)(2)(3)
1.AgraUttar Pradesh
2.JalgaonMaharashtra
3.AurangabadMaharashtra
4.KancheepuramTamil Nadu
5.PuriOrissa
6.BharatpurRajasthan
7.ChhatarpurMadhya Pradesh
8.ThanjavurTamil Nadu
9.BellaryKarnataka
10.South 24 Parganas(excluding areas falling within the Kolkata urban agglomeration on the basis of the 2001 census)West Bengal
11.ChamoliUttarakhand
12.RaisenMadhya Pradesh
13.GayaBihar
14.BhopalMadhya Pradesh
15.PanchmahalGujarat
16.KamrupAssam
17.GoalparaAssam
18.NagaonAssam
19.North GoaGoa
20.South GoaGoa
21.DarjeelingWest Bengal
22.NilgiriTamil Nadu.’

© Copyright. Taxmann Publications Pvt. Ltd.

","words":292,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2008/section/19/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}