Amendment of Section 80-id
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:
Tabler
| 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.. |
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