Rule – 18, Accommodation and amenities to be provided by hotels
at
18. [Omitted by the IT (Third Amdt.) Rules, 1973, w.e.f. 1-4-1974. Prior to its omission, original rule 18 was amended by the IT (Third Amdt.) Rules, 1964/1967 and IT (Second Amdt.) Rules, 1968.]
Reference: www.incometaxindia.gov.in
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