Section 80IB(14)(d) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 80IB(14)] [Section 80IB] [Entire Act]

Union of India - Subsection

Section 80IB(14)(d) in The Income Tax Act, 1961

(d)"North-Eastern Region" means the region comprising the States of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura;

(da)[ "multiplex theatre" means a building of a prescribed area, comprising of two or more cinema theatres and commercial shops of such size and number and having such other facilities and amenities as may be prescribed;] [ Inserted by Act 20 of 2002, Section 34 (w.e.f. 1.4.2003).]

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Union of India - Subsection

Section 80IB(14)(d) in The Income Tax Act, 1961