Section 9B(5)(a) in Income Tax Rules, 1962

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Union of India - Subsection

Section 9B(5)(a) in Income Tax Rules, 1962

(a)in a case where the film distributor,-

(i)has himself exhibited the feature film on a commercial basis; or

(ii)has sold the rights of exhibition of the feature film; or

(iii)has himself exhibited the feature film on a commercial basis in some areas and has sold the rights of exhibition of the feature film in respect of all or some of the remaining areas,

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Union of India - Subsection

Section 9B(5)(a) in Income Tax Rules, 1962