tax holiday for hotels u/s 80 ID

narendra khandelwal (service) (204 Points)

25 June 2008  

my queries are related to tax holiday introduced in finanace act 2008 section 80 ID.all the condition of 80 ID satisfied.

what if

1. in future change it from 2 star to 3 star or 4 star i.e. change in category

2.in future increase room capacity i.e. no of room or floor increase

3.what if construction started before 31/03/2008 but completed on or after 01/04/2008 but before cut of date

4.can hotel be constructed in any part/ location/ site of specified district i.e. Kanchipuram

5.is there is any difference between hotel and resort according to section 80 ID

6. is it mandatory that hotel should be multi story.