tax holiday for hotels u/s 80 ID

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.

Replies (2)

1. No 80ID  - 80ID is for newly constructed Hotels

2.same as above.

3.No idea!

4.The specified places do not include Kanchipuram. (places near delhi)

5.Yes. No 80ID for Resorts. The Hotels are clearly defined.

6.Not required.

 

The Intention of 80 ID is to promote star hotels which would facilitate foreigners and domestic sports buffs to stay during common wealth games in 2010.

i m resubmitting my queries

1.a two star hotel is constructed in june 2008 as per requirement of sec 80 ID. in may 0 co wants to change it category from 2 star to 4 star

2.same as point no 1, in may 2009 co wants to increase its room capacity

4.introduction of tax holiday for hotel constructed on or after 01/04/2008 but before 01/04/2011 at world haritage sites which includes bhopal,bharat pur,nilgiri,24 pargana dist,kanchipuram etc.i want to know that hotel can be constructed in any part of these districts

5 resorts also have star rating.what is difference between hotel and resort

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