Multiplex deduction eligibility: prescribed area, facilities and audit requirements for claiming the tax benefit. Prescribes eligibility and documentary conditions for claiming a tax deduction for new multiplex theatres: Rule 18DB requires minimum built-up area, number of screens and shops, seating capacity, shop sizes, lobby area, central air-conditioning, computerised ticketing, specified projection and sound systems, parking and compliance with local building and safety regulations. Requires a separate audited report in Form 10CCBA for each eligible multiplex, with specified approvals attached in the first year and operating licences for the subsequent four years.