https://www.taxtmi.com/acts?id=3769 Eligibility for deduction in respect of multiplex theatres depends on prescribed area, facilities and amenities, including minimum theatre and shop counts, seating capacity, foyer size, parking, public conveniences, fire and safety compliance, modern stereo projection systems, computerised ticketing and central air-conditioning. A separate audit report in Form No. 10CCBA must be filed with the return for each eligible multiplex theatre. The first year also requires specified cinema approvals, while the next four years require enclosure of the operating licence with the audit report. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 May 2026 17:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3769 Eligibility for deduction in respect of multiplex theatres depends on prescribed area, facilities and amenities, including minimum theatre and shop counts, seating capacity, foyer size, parking, public conveniences, fire and safety compliance, modern stereo projection systems, computerised ticketing and central air-conditioning. A separate audit report in Form No. 10CCBA must be filed with the return for each eligible multiplex theatre. The first year also requires specified cinema approvals, while the next four years require enclosure of the operating licence with the audit report. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3769