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[Cites 0, Cited by 0] [Section 18DE] [Entire Act]

Union of India - Subsection

Section 18DE(2) in Income Tax Rules, 1962

(2)In addition to the facilities mentioned in sub-rule (1), the convention centres may have,-
(a)an amphi-theatre and landscaped open spaces for outdoor conference or seminar related activities;
(b)a kitchen, dining facility, cafeteria or restaurant only to support events in the convention centre.