Section 80-ID
Deduction in respect of profits from business of hotels and convention centres in specified area
Quick Answer
Section 80-ID (Deduction in respect of profits from business of hotels and convention centres in specified area) has been deleted under the Direct Tax Code 2025, effective 1st April 2026.
Sec 80-ID
Provision Summary
Tax holiday for hotels and convention centres built in the NCR region specifically for the 2010 Commonwealth Games.
Deleted
Provision Summary
NA. Completely obsolete.
Key Changes & Highlights
- Event-specific legislation that has expired.
Frequently Asked Questions
What does Section 80-ID of the Income Tax Act 1961 deal with?
Section 80-ID (Deduction in respect of profits from business of hotels and convention centres in specified area) Tax holiday for hotels and convention centres built in the NCR region specifically for the 2010 Commonwealth Games.
Is Section 80-ID of the ITA 1961 still applicable under DTC 2025?
Section 80-ID has been deleted under the Direct Tax Code 2025. NA. Completely obsolete.
What is the status of Section 80-ID under the new tax code?
Section 80-ID is marked as "Deleted" with status "Sunset". Impact: Low - Archival value.
What are the key changes to Section 80-ID under DTC 2025?
Event-specific legislation that has expired.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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