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

Union of India - Subsection

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

(a)A convention centre located in the specified area mentioned in column (1) of the Table below, shall have a minimum covered plinth area mentioned in column (2), minimum seating capacity mentioned in column (3) and minimum number of convention halls, for the purpose of holding conferences and seminars, mentioned in column (4) of the said Table.