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

Union of India - Subsection

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

(g)The cinema theatres comprised in the multiplex theatre shall use modern stereo projection systems with at least two screen speakers per screen and one surround speaker per 25 seats in a theatre.