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    <title>Prescribed area, minimum seating capacity, facilities and amenities for convention centres; minimum number of convention halls in the convention centres; and particulars of audit report, for deduction under section 80-ID</title>
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    <description>Prescribes the minimum area, seating capacity, number of convention halls, facilities and amenities for a convention centre to qualify for deduction under section 80-ID. The centre must provide halls equipped for conferences and seminars, documentation facilities, central air-conditioning, parking and public conveniences, and comply with local building and fire-safety regulations. The rule also specifies the prescribed audit report in Form No. 10CCBBA.</description>
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      <description>Prescribes the minimum area, seating capacity, number of convention halls, facilities and amenities for a convention centre to qualify for deduction under section 80-ID. The centre must provide halls equipped for conferences and seminars, documentation facilities, central air-conditioning, parking and public conveniences, and comply with local building and fire-safety regulations. The rule also specifies the prescribed audit report in Form No. 10CCBBA.</description>
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