Section 9B(5)(b) in Income Tax Rules, 1962

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Union of India - Subsection

Section 9B(5)(b) in Income Tax Rules, 1962

(b)in a case where the film distributor has transferred the rights of exhibition of the feature film on a minimum guarantee basis, the minimum amount guaranteed and the amount, if any, received or due in excess of the guaranteed amount, or where the film distributor follows cash system of accounting, the amount received towards the minimum guarantee and the amount, if any, received in excess of the guaranteed amount, are credited in the books of account maintained by him in respect of the year in which the deduction is admissible.

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Union of India - Subsection

Section 9B(5)(b) in Income Tax Rules, 1962