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SPECIAL PROVISION FOR TAXATION OF FILM PRODUCER & FILM DISTRIBUTOR - RULE 9A

Income Tax - Profit and Gains of Business or Profession - 48 A - DEDUCTION IN RESPECT OF EXPENDITURE ON PRODUCTION OF FEATURE FILMS IN CASE OF A FILM PRODUCER/ DISTRIBUTOR (RULE 9A) The cost of production of afeature film shall be reduced by the subsidy received by 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 produces of r .....

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