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

Union of India - Subsection

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

(d)The total built-up area occupied by all the commercial shops comprised in the multiplex theatre shall not be less than 3000 sq. ft., and the minimum built-up area of each shop shall not be less than 250 sq. ft.