https://www.taxtmi.com/manuals?id=1417 Deduction for feature film production cost is available only where the film is certified for release by the Board of Film Censors and the producer satisfies the commercial exhibition or sale-of-rights conditions. If the film is released for commercial exhibition at least ninety days before year-end, the entire cost of production is deductible; if not, deduction is limited to amounts realised from exhibition or sale of rights and any balance is carried forward. Deduction is also subject to mandatory credit entries in the books and excludes positive print and post-certification advertisement . en-us Tue, 19 Jan 2016 18:20:00 +0530 Thu, 28 May 2026 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1417 Deduction for feature film production cost is available only where the film is certified for release by the Board of Film Censors and the producer satisfies the commercial exhibition or sale-of-rights conditions. If the film is released for commercial exhibition at least ninety days before year-end, the entire cost of production is deductible; if not, deduction is limited to amounts realised from exhibition or sale of rights and any balance is carried forward. Deduction is also subject to mandatory credit entries in the books and excludes positive print and post-certification advertisement . Manuals Income Tax Tue, 19 Jan 2016 18:20:00 +0530 https://www.taxtmi.com/manuals?id=1417