Rule 18DC - Prescribed area, facilities and amenities for convention centres and particulars of audit report, for deduction under sub-section (7B) and clause (aa) of sub-section (14) of section 80-IB

Convention centre deduction requirements: facility, equipment and audit compliance determine eligibility for tax deduction.

Sets qualifying criteria for convention centre deductions including minimum plinth area, seating capacity and number of halls by town size; mandatory conference, auditorium and exhibition spaces equipped with public address and projection systems; a documentation centre with computers, telephony and scanning; air-conditioning and compliance with parking, fire and safety regulations. Requires a separate audited report in Form No. 10CCBB signed by an accountant with the return for each centre and, in the first year, copies of construction permission and completion/occupation certificates from the town planning authority or municipal corporation.