# The Finance Act, 2008, Section 19: Amendment of section 80-ID

- Act: The Finance Act, 2008
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2008/section/19/

## 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.

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