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Section19
The Finance Act, 2008

Amendment of section 80-ID

In force As on 07 Oct 2026

Ministry Finance

Section 19 of the Finance Act, 2008 deals with amendment of section 80-ID. 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

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.’

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Section 19, The Finance Act, 2008.

Questions about Section 19

What does Section 19 of the Finance Act deal with?

Section 19 of the Finance Act is headed "Amendment of section 80-ID". 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

How do I find court cases under Section 19 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2008 19, section 19 Finance Act 2008, section 19 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Finance Act enacted?

Finance Act was enacted in 2008. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.