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[Cites 0, Cited by 0] [Section 18DB(1)] [Section 18DB] [Entire Act]

Union of India - Subsection

Section 18DB(1)(a) in Income Tax Rules, 1962

(a)The total built-up area occupied by all the cinema theatres comprised in the multiplex shall not be less than 22,500 square feet, and shall consist at least 50% of the total built-up area of the multiplex excluding the area specified for parking.