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    Circulars
    All› Income Tax › Income Tax - 1959
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    4(xi-3)D - 09-04-1959 Income Tax
    Cost of production and cost of acquiring distribution rights- Amortisation of.
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    Amortisation of film production and distribution rights: avoid mechanical application of standard percentage formula to prevent tax evasion.
    The substituted guidance to the 1951 Circular cautions that mechanically applying percentages in the standard formula for amortisation of film production and distribution-rights costs, irrespective of the timing of purchase or release, is incorrect and may facilitate tax evasion; apportionment must account for the point in time of acquisition or exhibition.

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