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[Cites 0, Cited by 0] [Section 18DC] [Entire Act]

Union of India - Subsection

Section 18DC(1) in Income Tax Rules, 1962

(1)For the purpose of sub-section (7B) and clause (aa) of sub-section (14) of section 80-IB, the convention centre shall have the following area, facilities and amenities,-
(i)A convention centre located in a town or city mentioned in column (1) of the table below, shall have a minimum plinth area mentioned in column (2), minimum seating capacity mentioned in column (3) and minimum number of conference or seminar halls mentioned in column (4) of the said Table, as under :-
Town size population (as per 2001 census) Minimum area covered plinth area (in sq.mtrs.) Minimum seating capacity range Minimum number of Conference or Seminar halls
(1) (2) (3) (4)
Below 5 lakhs 2000 200-300 2
5-10 lakhs 5000 500-750 3
10-40 lakhs 10000 1000-1500 5
Above 40 lakhs : Mega cities 15000 1500-2000 7
(ii)The convention centre shall have conference or seminar halls, auditorium and exhibition halls for holding seminars, conferences.
(iii)Each conference, seminar hall, exhibition hall and the auditorium of the convention centre shall be equipped with modern public address system, slide and power point projection system and LCD projector or Video screening facility.
(iv)The convention centre shall also have a documentation centre with computers and printers, telephone with STD/ISD facilities, E-mail, photocopy and scanning facility along with trained operators to provide these facilities.
(v)The conference or seminar hall, documentation centre, auditorium and the exhibition hall of the convention centre shall be air-conditioned.
(vi)The convention centre shall have adequate parking facility and other public conveniences as per the local building regulations and should also fulfil all local building regulations in respect of fire and safety.