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[Cites 0, Cited by 0] [Section 9B(6)] [Section 9B] [Entire Act]

Union of India - Subsection

Section 9B(6)(ii) in Income Tax Rules, 1962

(ii)the rights of exhibition of a feature film shall be deemed to have been sold only on the date when the positive prints of the film are delivered by the film distributor to the purchaser of such rights ;