Lok Sabha Question No. 2425 (UNSTARRED), answered on 2016-05-09
Subject: Tax Rebate and Relaxations
Ministry: TOURISM
Asked by: RODMAL NAGAR

- (a):   Yes, Madam.
- (b): The Tourism Industry had requested the Government of India for  fiscal  benefits/tax  rebate  like  lowering  investment  limit  under Section 32 AC of Income Tax (IT) Act 1961, extension of benefits under  Section 35  AD  of  IT  Act  1961, exemption of  service  tax  on room  tariff  to  be  increased,  extension  of  CENVAT  credit,  foreign exchange earning linked deductions on profits etc.

The  aforesaid  requests  of  the  tourism  industry  were  sent  to Ministry of Finance which has not been considered.

- (c): Development of tourism products is primarily the responsibility of  State  Governments/UTs.    The  Ministry  of  Tourism  provides Central  Financial  Assistance  (CFA)  to  State  Governments/Union

## GOVERNMENT OF INDIA MINISTRY OF TOURISM

## LOK SABHA UNSTARRED QUESTION NO.2425 ANSWERED ON 09.05.2016

## TAX REBATE AND RELAXATIONS

## 2425. SHRI NAGAR RODMAL:

Will the Minister of TOURISM be pleased to state:

- (a) whether  the  tourism  industry  has  requested  the  Government for fiscal benefits including tax rebate and relaxations;
- (b) if so, the details thereof and the action taken by the Government in this regard;
- (c) the details of the tourist places developed by the Government in the country during the current Five Year Plan;
- (d) whether  the  Government  proposes  to  establish  the  special tourist zones in the country; and
- (e) if so, the details thereof?

## ANSWER

MINISTER OF STATE FOR TOURISM (INDEPENDENT CHARGE)

(DR. MAHESH SHARMA)

Territory  Administrations  for  various  tourism  projects  subject  to availability  of  funds,  liquidation  of  pending  utilization  certificates against  the  funds  released  earlier  and  adherence  to  the  relevant scheme  guidelines.    The  list  of  number  of  projects  and  amount sanctioned under various schemes including Swadesh Darshan and PRASAD  during  2012-13,  2013-14,  2014-15  and  2015-16  (till  31st December, 2015) is given in Annexure.

(d): At present there is no proposal under consideration with the Ministry of Tourism for Special Tourism Zones.

(e): Does not arise.

******

ANNEXURE

STATEMENT  IN  REPLY  TO  PART  (c)  OF  LOK  SABHA  UNSTARRED QUESTION  NO.2425  ANSWERED  ON  09.05.2016  REGARDING  TAX REBATE AND RELAXATIONS.

The list of number of projects and amount sanctioned under various schemes  including  Swadesh  Darshan  and  PRASAD  during  2012-13, 2013-14, 2014-15 and 2015-16 (till 31 st  December, 2015)

2012-2013

(Rs. in lakh)

|   Sl. No. | Name of the State    |   No. of Projects |   Amt. Sanctioned |
|-----------|----------------------|-------------------|-------------------|
|         1 | Andhra Pradesh       |                 4 |           6278.73 |
|         2 | Arunachal Pradesh    |                16 |           6612.5  |
|         3 | Andaman & Nicobar    |                 0 |              0    |
|         4 | Assam                |                 0 |              0    |
|         5 | Bihar                |                 1 |            500    |
|         6 | Chandigarh           |                 0 |              0    |
|         7 | Chhattisgarh         |                 0 |              0    |
|         8 | Dadra & Nagar Haveli |                 0 |              0    |
|         9 | Daman & Diu          |                 0 |              0    |
|        10 | Delhi                |                 2 |           2461.91 |
|        11 | Goa                  |                 2 |             50    |
|        12 | Gujarat              |                 1 |            486.75 |
|        13 | Haryana              |                 0 |              0    |
|        14 | Himachal Pradesh     |                11 |           3029.88 |
|        15 | Jammu and Kashmir    |                25 |          11260    |
|        16 | Jharkhand            |                 2 |           4885.71 |
|        17 | Kerala               |                 6 |           7826.53 |
|        18 | Karnataka            |                 0 |              0    |
|        19 | Lakshadweep          |                 0 |              0    |
|        20 | Maharashtra          |                 5 |           7914.79 |
|        21 | Manipur              |                 7 |           3595.62 |
|        22 | Meghalaya            |                 1 |             17.94 |
|        23 | Mizoram              |                 3 |             49.15 |
|        24 | Madhya Pradesh       |                20 |          20989.8  |
|        25 | Nagaland             |                11 |           4556.66 |
|        26 | Odisha               |                 2 |             61.3  |
|        27 | Puducherry           |                 0 |              0    |
|        28 | Punjab               |                 2 |             50    |
|        29 | Rajasthan            |                 0 |              0    |

| 30.   | Sikkim        | 13      | 7020.18       |
|-------|---------------|---------|---------------|
| 31.   | 2             | 2041.97 | Tamil Nadu    |
| 32.   | Telangana 5   | 4191.34 |               |
| 33.   | Tripura 0     |         | 0.00          |
| 34.   | 12            | 3486.15 | Uttar Pradesh |
| 35.   | Uttarakhand 2 |         | 1297.47       |
| 36.   | West Bengal   | 3       | 4694.46       |
|       | Total         | 158     | 103358.79     |

## 2013-2014

(Rs. in lakh)

| Sl. No.   | Name of the State                                |   No. of Projects |   Amt. Sanctioned |
|-----------|--------------------------------------------------|-------------------|-------------------|
| 1.        | Andhra Pradesh                                   |                14 |           4532.02 |
|           | Combined Projects for Andhra Pradesh & Telangana |                 1 |           4588.8  |
| 2.        | Arunachal Pradesh                                |                11 |           7473.64 |
| 3.        | Andaman & Nicobar                                |                 0 |              0    |
| 4.        | Assam                                            |                 0 |              0    |
| 5.        | Bihar                                            |                14 |          11109.9  |
| 6.        | Chandigarh                                       |                 0 |              0    |
| 7.        | Chhattisgarh                                     |                 0 |              0    |
| 8.        | Dadra & Nagar Haveli                             |                 0 |              0    |
| 9.        | Daman & Diu                                      |                 0 |              0    |
| 10.       | Delhi                                            |                 2 |           5768.98 |
| 11.       | Goa                                              |                 0 |              0    |
| 12.       | Gujarat                                          |                 0 |              0    |
| 13.       | Haryana                                          |                 8 |           1487.25 |
| 14.       | Himachal Pradesh                                 |                 1 |           3371.52 |
| 15.       | Jammu and Kashmir                                |                15 |           7618.54 |
| 16.       | Jharkhand                                        |                 1 |            500    |
| 17.       | Kerala                                           |                10 |           4065.63 |
| 18.       | Karnataka                                        |                 8 |           3228.71 |
| 19.       | Lakshadweep                                      |                 0 |              0    |
| 20.       | Maharashtra                                      |                 6 |           6795.18 |
| 21.       | Manipur                                          |                 8 |           7234.84 |
| 22.       | Meghalaya                                        |                 3 |             46.9  |
| 23.       | Mizoram                                          |                10 |           4711.16 |
| 24.       | Madhya Pradesh                                   |                 9 |          10021.3  |
| 25.       | Nagaland                                         |                11 |           5222.01 |
| 26.       | Odisha                                           |                12 |           6543.08 |
| 27.       | Puducherry                                       |                 1 |           4848.16 |
| 28.       | Punjab                                           |                 2 |           1038.86 |

| 29.   | Rajasthan      | 10 5174.71             |
|-------|----------------|------------------------|
| 30.   | 14             | Sikkim 10485.00        |
| 31.   | Tamil Nadu 0   | 0.00                   |
| 32.   | Telangana 8    | 3370.07                |
| 33.   | Tripura 0      | 0.00                   |
| 34.   | 26             | Uttar Pradesh 13071.32 |
| 35.   | Uttarakhand 29 | 21772.67               |
| 36.   | West Bengal 0  | 0.00                   |
|       | Total          | 234 154080.19          |

## 2014-15

(Rs. in lakh)

|   Sl. No. | Name of the State    |   No. of Projects |   Amount Sanctioned |
|-----------|----------------------|-------------------|---------------------|
|         1 | Andhra Pradesh       |                11 |             9515.53 |
|         2 | Arunachal Pradesh    |                 8 |             8455.35 |
|         3 | Andaman & Nicobar    |                 0 |                0    |
|         4 | Assam                |                 3 |             3568.11 |
|         5 | Bihar                |                 3 |             4220.47 |
|         6 | Chandigarh           |                 0 |                0    |
|         7 | Chhattisgarh         |                 5 |              990.13 |
|         8 | Dadra & Nagar Haveli |                 0 |                0    |
|         9 | Daman & Diu          |                 1 |              775.54 |
|        10 | Delhi                |                 0 |                0    |
|        11 | Goa                  |                 1 |              879.04 |
|        12 | Gujarat              |                 0 |                0    |
|        13 | Haryana              |                 3 |              121.66 |
|        14 | Himachal Pradesh     |                 0 |                0    |
|        15 | Jammu and Kashmir    |                 2 |              732.5  |
|        16 | Jharkhand            |                 0 |                0    |
|        17 | Kerala               |                 0 |                0    |
|        18 | Karnataka            |                 1 |             5000    |
|        19 | Lakshadweep          |                 0 |                0    |
|        20 | Maharashtra          |                 0 |                0    |
|        21 | Manipur              |                 7 |            14752.5  |
|        22 | Meghalaya            |                 0 |                0    |
|        23 | Mizoram              |                 3 |             4879.69 |
|        24 | Madhya Pradesh       |                 5 |             3690.54 |
|        25 | Nagaland             |                10 |             5980.2  |
|        26 | Odisha               |                 3 |             6488.34 |
|        27 | Puducherry           |                 0 |                0    |
|        28 | Punjab               |                 3 |             4831.98 |
|        29 | Rajasthan            |                 2 |              149.93 |

| 30.   | Sikkim          | 8      | 5200.00    |
|-------|-----------------|--------|------------|
| 31.   | 0               | 0.00   | Tamil Nadu |
| 32.   | Telangana 4     | 504.36 |            |
| 33.   | Tripura 0       |        | 0.00       |
| 34.   | Uttar Pradesh 4 |        | 3368.05    |
| 35.   | Uttarakhand 1   |        | 391.69     |
| 36.   | West Bengal     | 0      | 0.00       |
|       | GRAND TOTAL     | 88     | 84495.62   |

Includes  Projects  relating  to  Product/Infrastructure  Development  for Destinations and Circuits (PIDDC), Human  Resource  Development (HRD), Fairs and Festivals & Rural Tourism.

Projects  sanctioned  in  2014-15  and  2015-16  (till  31.12.2015)  under Swadesh Darshan. 2014-15 (Rs. in Crore)

| Sl. No.   | Name of the Circuit       | State             | Name of Project                                                                                              |   Amount Sanctioned |
|-----------|---------------------------|-------------------|--------------------------------------------------------------------------------------------------------------|---------------------|
| 1.        | Coastal Circuit           | Andhra Pradesh    | Development of Kakinada Hope Island Konaseema as World class coastal & Eco Tourism Circuit in Andhra Pradesh |               69.83 |
| 2.        | North- East India Circuit | Arunachal Pradesh | Bhalukpong-Bomdila- Tawang in Arunachal Pradesh                                                              |               50    |
| 3.        | Buddhist Circuit          | Bihar             | Cultural Centre, Bodhgaya                                                                                    |               33.17 |
|           |                           |                   | Total                                                                                                        |              153    |

2015-16

(Rs. in Crore)

|   Sl. No. | Name of Theme             | State   | Name of Project                                                                                       |   Amount Sanctioned |
|-----------|---------------------------|---------|-------------------------------------------------------------------------------------------------------|---------------------|
|         1 | North- East India Circuit | Manipur | Development of Tourist Circuit in Manipur: Imphal- Moirang-Khongjom-Moreh                             |               89.66 |
|         2 | North- East India Circuit | Sikkim  | Development of Tourist Circuit linking - Rangpo (entry) - Rorathang - Aritar - Phadamchen - Nathang - |               98.05 |

|    |                           |                   | Sherathang - Tsongmo - Gangtok - Phodong - Mangan - Lachung - Yumthang - Lachen - Thangu - Gurudongmer - Mangan - Gangtok - Tumin Lingee - Singtam (exit) in Sikkim                             |       |
|----|---------------------------|-------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------|
|  3 | Eco Circuit               | Uttarakhand       | Integrated Development of Eco-Tourism, Adventure Sports, Associated Tourism related Infrastructure for Development of Tehri Lake & Surroundings as New Destination-District Tehri, Uttarakhand. | 80.37 |
|  4 | Coastal Circuit           | Andhra Pradesh    | Development of Coastal Tourism Circuit in Sri Potti Sriramalu Nellore in Andhra Pradesh                                                                                                         | 60.38 |
|  5 | North- East India Circuit | Arunachal Pradesh | Integrated Development of Adventure Tourism in Arunachal Pradesh                                                                                                                                | 97.14 |
|  6 | Eco Circuit               | Kerala            | Gavi-Patha-Namthitta- Vagamon-Thekkady                                                                                                                                                          | 99.22 |
|  7 | Desert Circuit            | Rajasthan         | Development of Sambhar Lake Town and Other Destinations under Desert Circuit in Swadesh Darshan Scheme                                                                                          | 63.96 |
|  8 | Tribal Circuit            | Nagaland          | Development of Tribal Circuit Peren -Kohima- Wokha, Nagaland                                                                                                                                    | 97.36 |
|  9 | Eco Circuit               | Telangana         | Integrated Development of Eco Tourism Circuit in Mahaboobnagar district, Telangana.                                                                                                             | 91.62 |
| 10 | Wildlife Circuit          | Madhya Pradesh    | Development of Wildlife Circuit at Panna - Mukundpur-Sanjay-Dubri- Bandhavgarh-Kanha-Mukki- Pench in Madhya Pradesh                                                                             | 92.22 |

| 11.   | Wildlife Circuit          | Assam       | Wildlife Circuit of Assam                                                                                                                                         |   95.67 |
|-------|---------------------------|-------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------|
| 12.   | North- East India Circuit | Tripura     | Development of North East Circuit : Agartala - Sipahijala - Melaghar - Udaipur - Amarpur - Tirthamukh - Mandirghat - Dumboor- NarikelKunja - Gandachara - Ambassa |   99.59 |
| 13.   | Eco Circuit               | Mizoram     | Integrated Development of New Eco-Tourism at Thenzawl, Reike & South Zote                                                                                         |   94.91 |
| 14.   | Coastal Circuit           | West Bengal | Development of Beach Circuit - Udaipur - Digha - Shankarpur - Tajpur - Mandarmani - Fraserganj - Bakkhlai -Henry Island                                           |   85.39 |
| 15.   | Coastal Circuit           | Puducherry  | Development of Union Territory of Puducherry as Tourist Circuit under 'Swadesh Darshan' Scheme                                                                    |   85.28 |
|       |                           |             | Total                                                                                                                                                             | 1330.82 |

## Projects  sanctioned  in  2014-15  and  2015-16  (till  31.12.2015)  under PRASAD.

2014-15

(Rs. in Crore)

| Sl. No.   | Name of the State & project                                                                                         | Amount Sanctioned   |
|-----------|---------------------------------------------------------------------------------------------------------------------|---------------------|
|           | BIHAR                                                                                                               |                     |
| 1.        | Development of basic facilities at Vishnupad temple, Gaya, Bihar                                                    | 4.29                |
|           | UTTAR PRADESH                                                                                                       |                     |
| 2.        | Development of Mathura-Vrindavan as Mega Tourist Circuit (Ph-II)                                                    | 14.93               |
| 3.        | Construction of Tourist Facilitation Centre at Vrindavan, Distt. Mathura                                            | 9.36                |
|           | ODISHA                                                                                                              |                     |
| 4.        | Infrastructure Development at Puri, Shree Jagannath Dham- Ramachandi-Prachi River front at Deuli under Mega Circuit | 50.00               |
|           | Total                                                                                                               | 78.58               |

|    | 2015-16                                                                                 |        |
|----|-----------------------------------------------------------------------------------------|--------|
|    | PUNJAB                                                                                  |        |
| 1. | Development of Karuna Sagar Valmiki Sthal at Amritsar                                   | 6.45   |
|    | RAJASTHAN                                                                               |        |
| 2. | Integrated Development of Pushkar/Ajmer                                                 | 40.44  |
|    | ANDHRA PRADESH                                                                          |        |
| 3. | Development of Amaravati Town, Guntur District of Andhra Pradesh as Tourist Destination | 28.36  |
|    | ASSAM                                                                                   |        |
| 4. | Development of Kamakhya Temple and Pilgrimage Destination in and around Guwahati.       | 33.98  |
|    | BIHAR                                                                                   |        |
| 5. | Development of Patna Sahib                                                              | 41.54  |
|    | Total                                                                                   | 150.77 |

**********