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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 subs .....

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egional 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 production , as defined in rule 9A of Rules in relation to a feature film, means the expendit .....

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