TMI BlogIncome-tax (27th Amendment) Rules, 2002X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowing 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 comprised of at least three cinema theatres an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct 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 planning authority or municipal corporation; (d) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission (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) (2) (3) (iv) Total built-up area of all shops: Shop No. Built-up ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ESSEE M/S........................ (PERMANENT ACCOUNT NO....................) AS AT............ AND THE PROFIT AND LOSS ACCOUNT OF THE SAID MULTIPLEX THEATRE FOR THE YEAR ENDED ON THAT DATE WHICH ARE IN AGREEMENT WITH THE BOOKS OF ACCOUNT MAINTAINED AT THE HEAD OFFICE AT............................................ AND BRANCHES AT......................... *I/WE HAVE OBTAINED ALL THE INFORMATION AND EXPLANATIONS WHICH TO THE BEST OF *MY/OUR KNOWLEDGE AND BELIEF WERE NECESSARY FOR THE PURPOSES OF THE AUDIT. IN *MY/OUR OPINION, PROPER BOOKS OF ACCOUNT HAVE BEEN KEPT BY THE HEAD OFFICE AND THE BRANCHES OF THE MULTIPLEX THEATRE AFORESAID VISITED BY *ME/US SO FAR AS APPEARS FROM *MY/OUR EXAMINATION OF BOOKS. AND PROPER RETURNS ADEQUATE FOR THE PU ..... X X X X Extracts X X X X X X X X Extracts X X X X
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