Tax Holiday for New Hospitals

It is u/s 80 IB of the Income Tax Act, 1961. Deduction is available for five initial assessment year beginning from the p.y in which the hospital starts functioning.

There are some major cities specified in which this deduction shall not be available Refer Sec- 80 IB. Hospital's Bed Capacity should be Minimum 100 Patient Beds to claim this deducition. It is important to note that it is only available to New Hospitals and not to the old ones... For further details refer sec 80 IB.... 

Thanx a lot Rajan for giving clear idea of my query