(a) A convention centre located in the specified area mentioned in column (1) of the Table below, shall have a minimum covered plinth area mentioned in column (2), minimum seating capacity mentioned in column (3) and minimum number of convention halls, for the purpose of holding conferences and seminars, mentioned in column (4) of the said Table.
Specified area Minimum covered plinth area (in sq. mtrs.) Minimum seating capacity Minimum number of convention halls (1) (2) (3) (4) National Capital Territory of Delhi, Faridabad, Gurgaon, Gautam Budh Nagar and Ghaziabad 25000 3000 10
(b) The convention centre shall have convention halls, whether called conference halls or seminar halls or auditorium or by any other name, for holding seminars and conferences.(2) In addition to the facilities mentioned in sub-rule (1), the convention centres may have,—
(c) Each convention hall of the convention centre shall be equipped with modern public address system, slide and power point projection system and LCD projector or Video screening facility.
(d) The convention centre shall have a documentation centre with computers and printers, telephone with STD/ISD facilities, E-mail, photocopy and scanning facility along with trained operators to provide these facilities.
(e) The convention centre shall be completely centrally air-conditioned.
(f) The convention centre shall have adequate parking facility and other public conveniences as per the local building regulations and should also fulfil all local building regulations in respect of fire and safety.
(a) an amphi-theatre and landscaped open spaces for outdoor conference or seminar related activities;(3) For the purposes of clause (iv) of sub-section (3) of section 80-ID, the report of an audit shall be in Form No. 10CCBBA."
(b) a kitchen, dining facility, cafeteria or restaurant only to support events in the convention centre.
Reference/Source: Check at Income Tax site for latest version of the Rules - link