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

Union of India - Subsection

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

(f)The multiplex theatre shall have adequate parking, toilet blocks and other public conveniences, as per local building or cinema regulations, and shall also fulfil all local building or cinema regulations in respect of fire and safety.