(3)In the first year of the claim of deduction, the assessee shall enclose along with the audit report, a copy of approvals for exhibition of cinema given by various State or local authorities, which shall, where applicable, include the following :-(a)no-objection certificate with respect to the location of the multiplex by the concerned licensing authority;(b)permission for construction of the multiplex by the concerned licensing authority;(c)permission to construct the building from the town planning authority or municipal corporation;(d)completion certificate or occupation certificate, as the case may be, from the town planning authority or municipal corporation, certifying the completion of the multiplex theatre, during the period commencing on the 1st day of April, 2002 and ending on the 31st day of March, 2005; and(e)operating license issued by the concerned licensing authority.
