Deduction in respect of expenditure on production of feature in case of a films producer/distributer - Rule 9A

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Full Text of the Document

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.... the film producer under any scheme framed by the government where such amount of subsidy has not been included in computing the total income of the assessee for any assessment year. Conversely, the amount received by the producer of regional feature films which has not been charged to tax, shall be reduced from the cost of production of the film for the purpose of Rule 9A. Notes: * "Cost of pr....