Prescribed area, facilities and amenities for multiplex theatres and particulars of audit report, for deduction under sub-section (7A) and clause (da) of sub-section (14) of section 80-IB

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....ction under sub-section (7A) and clause (da) of sub-section (14) of section 80-IB. (1) For the purpose of sub-section (7A) and clause (da) of sub-section (14) of section 80-IB, the multiplex theatre shall have the following area, facilities and amenities : (a) The total built-up area occupied by all the cinema theatres comprised in the multiplex shall not be less than 22,500 square fee....

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....iplex theatre shall have adequate parking, toilet blocks and other public conveniences, as per local building or cinema regulations, and shall also fulfil all local building or cinema regulations in respect of fire and safety. (g) The cinema theatres comprised in the multiplex theatre shall use modern stereo projection systems with at least two screen speakers per screen and one surround ....

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.... assessee shall enclose along with the audit report, a copy of approvals for exhibition of cinema given by various State or local authorities, which shall, where applicable, include the following : (a) no-objection certificate with respect to the location of the multiplex by the concerned licensing authority; (b) permission for construction of the multiplex by the concerned licen....