18 [OMITTED BY THE IT (THIRD AMDT.) RULES, 1973, W.E.F 1-4-1974]

Accommodation and amenities to be provided by hotels.

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.]