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Section 80IB in The Income Tax Act, 1961 [Entire Act]

previous year in which a cinema hall, being a part of the said multiplex theatre, starts operating on a commercial basis; [Inserted ... building of a prescribed area, comprising of two or more cinema theatres and commercial shops of such size and number and having such other facilities
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Section 4 in The Cigarettes And Other Tobacco Products (Prohibition Of Advertisement And Regulation Of Trade And Commerce, Production, Supply And Distribution) Rules, 2004 [Entire Act]

producer or distributor or broadcaster prior to screening in cinemas or theatres or airing on television. Explanation (1).-For the purpose of this sub-rule ... producer or distributor or broadcaster prior to screening in cinemas or theatres or airing on television. Explanation (1).-For the purpose of this sub-rule
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