Section 18DB(1)(c) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 18DB(1)] [Section 18DB] [Entire Act]

Union of India - Subsection

Section 18DB(1)(c) in Income Tax Rules, 1962

(c)Total seating capacity of all the cinema theatres comprised in the multiplex shall be at least 900 seats, and no cinema theatre should consist of less than 100 seats.

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Union of India - Subsection

Section 18DB(1)(c) in Income Tax Rules, 1962