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of <h1>Film Producers Can Deduct Production Costs Under Rule 9A, Excluding Positive Prints and Post-Certification Advertising Costs</h1> Rule 9A allows film producers or distributors to deduct production costs from their taxable income, provided certain conditions are met. The cost of production excludes expenses for positive prints and post-certification advertising. If a film is commercially exhibited or its exhibition rights are sold within 90 days before the fiscal year-end, the production cost can be deducted. If not, the deduction is limited to the income realized from such activities, with any excess carried forward to the next year. Subsidies received but not taxed reduce the production cost for deduction purposes.
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