Film production deduction: cost of production deductible subject to realisation, crediting rules, and carry forward provisions. Deduction of the cost of production of a feature film certified by the Board of Film Censors is allowed subject to exclusions for positive prints and post-certification advertising and reduction for unsubsumed government subsidy. Entire cost is deductible in the previous year where rights are fully sold or the film is released commercially at least ninety days before year-end and exhibited or rights disposed; otherwise deduction is limited to amounts realised with the balance carried forward. Deductions require appropriate crediting in the producer's books and special treatment for minimum-guarantee transfers; the Assessing Officer may adopt alternate allocation methods where necessary.