Section 35ad

yes,, it is allowed to any assessee carrying on specified busines...!!!!specified business includes,,,

'building and operating anywhere in india, a new hotel of two star or above category ..such business should commence its operation on or after 1-4-2010'...

thx a lot mannu....i had one more doubt...itr 5 which is applicable for firms does not have the column for claimin the deduction...so under which column i need to claim the deduction...thx....