Section 9A(7)(ii) in Income Tax Rules, 1962

[Cites 0, Cited by 0] [Section 9A(7)] [Section 9A] [Entire Act]

Union of India - Subsection

Section 9A(7)(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 producer to the purchaser of such rights or where in terms of the agreement between the film producer and the film distributor as defined in rule 9B, the positive prints are to be made by the film distributor, the date on which the negative of the film is delivered by the film producer to the film distributor.

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Union of India - Subsection

Section 9A(7)(ii) in Income Tax Rules, 1962