Multiplex theatre deduction depends on prescribed facilities, audit report filing, and supporting cinema approvals. Eligibility for deduction in respect of multiplex theatres depends on prescribed area, facilities and amenities, including minimum theatre and shop counts, seating capacity, foyer size, parking, public conveniences, fire and safety compliance, modern stereo projection systems, computerised ticketing and central air-conditioning. A separate audit report in Form No. 10CCBA must be filed with the return for each eligible multiplex theatre. The first year also requires specified cinema approvals, while the next four years require enclosure of the operating licence with the audit report.