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of <h1>Audit Report Template for Multiplex Theatres Under Section 80-IB(7A) of the Income Tax Act: Key Compliance Points</h1> The document is an audit report template under Section 80-IB(7A) of the Income Tax Act, concerning multiplex theatres. It requires details such as the assessee's identification, ownership percentage, and operational information of the multiplex, including technical specifications and licensing approvals. The report also outlines the financial aspects, including receipts from various sources and profit computation for deduction purposes. The auditor must verify the accuracy of the balance sheet and profit and loss account, ensuring compliance with the Income Tax Act. The report concludes with the auditor's declaration of the multiplex's eligibility for tax deductions under the specified section.
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