Verification of film receipts: require multi year payment certificates to confirm accounting and cap amortisation to production cost. I.T. Officers must maintain a separate detailed chart for each film to ensure full receipts are accounted for and that total amortisation does not exceed the cost of production; they must obtain certificates of payments from the person who acquired the film's exploitation rights covering a three year period to verify disclosed receipts, and the Inspecting Assistant Commissioner is responsible for ensuring strict compliance with these instructions.