Section 9B(2)(a) in Income Tax Rules, 1962

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Union of India - Subsection

Section 9B(2)(a) in Income Tax Rules, 1962

(a)the film distributor sells all rights of exhibition of the film, the entire cost of acquisition of the film shall be allowed as a deduction in computing the profits and gains of such previous year; or

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Union of India - Subsection

Section 9B(2)(a) in Income Tax Rules, 1962