Income-tax (27th Amendment) Rules, 2002

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....962, (a) after rule 18 DA, the following rule shall be inserted, namely: - "18DB- 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 (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 be not less than 22,500 square feet, and shall consist at least 50% of the total built-up area of the multiplex excluding the area specified for parking. (b) The multiplex theatres shall be compris....

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....ished along with the return of income in respect of each eligible multiplex theatre, in Form Number, 10-CCBA and shall be duly signed and verified by an accountant as defined in the Explanation below sub-section (2) of section 288. (3) In the first year of the claim of deduction, the 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 licensing authority; (c) permission to construct the building from the town p....

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....ermission for construction of the multiplex. (c) Building permission (d) Completion certificate/occupation certificate (e) Operating license 9.TECHNICAL DETAILS OF MULTIPLEX THEATRE (i) Total built-up area of Multiplex theatre (excluding parking area): (ii) Total built-up area of all cinema theatres:________________   (iii) Theatre No.       Built-up area Seats     No. of surround speakers     No. of screen speakers       (1)                                   &nb....

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....ale of sale of Advertisement receipts Tickets eatables, etc receipts within the Cinema area (i) (Amount in rupees) Theatre 1........................... Receipts from Cinema Theatre 2........................... Theatre Theatre 3............................ (ii) Receipts from shops Shop 1:............. Shop 2:.............. Shop 3:...............   Total..................   (iii) Other Receipts (iv) Profit derived from the business of building- owning-operating of multiplex theaters: (iv) Deduction u/s 80 IB (7A) Amount (in rupees) DECLARATION *1/WE HAVE EXAMINED THE BALANCE SHEET OF THE ABOVE MULTIPLEX THEATRE STYLED**................................ AND BELONGING TO THE ASSESSEE M....