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Applicability of the provisions of section 194-I of the Income-tax Act to film distributors and exhibitors - Clarification regarding

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....6 Circular<br>Income Tax<br>Applicability of the provisions of section 194-I of the Income-tax Act to film distributors and exhibitors -&nbsp; Clarification regarding Circular No. 736 Dated 13/2....

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....such payment, because :_ (i) The exhibitor does not let out the cinema hall to the distributor&nbsp; ; (ii) Generally, the share of the exhibitor is on account of composite services ; and (ii....