Section 9B(2)(b) in Income Tax Rules, 1962

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Union of India - Subsection

Section 9B(2)(b) in Income Tax Rules, 1962

(b)the film distributor,-

(i)himself exhibits the film on a commercial basis in all or some of the areas; or

(ii)sells the rights of exhibition of the film in respect of some of the areas; or

(iii)himself exhibits the film on a commercial basis in certain areas and sells the rights of exhibition of the film in respect of all or some of the remaining areas,

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Union of India - Subsection

Section 9B(2)(b) in Income Tax Rules, 1962