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Rule 18DE of Income Tax Rules 1962: Prescribed Area (Sec 80-ID Deduction)

Rule 18DE : Prescribed area, minimum seating capacity, facilities and amenities for convention centres; minimum number of convention halls in the convention centres; and particulars of audit report, for deduction under section 80-ID
(Chapter: IV - Tax Exemptions and Reliefs)

"(1) For the purposes of clause (a) of sub-section (6) of section 80-ID, the convention centre shall have the following area, facilities and amenities,—
(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
National Capital Territory of Delhi, Faridabad, Gurgaon, Gautam Budh Nagar and Ghaziabad
(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.
(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.
(2) In addition to the facilities mentioned in sub-rule (1), the convention centres may have,—
(a) an amphi-theatre and landscaped open spaces for outdoor conference or seminar related activities;
(b) a kitchen, dining facility, cafeteria or restaurant only to support events in the convention centre.
(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."

Extra Notes for Readers:

- Rule 18DE was introduced by the Income Tax (15th Amendment) Rules, 2007, w.e.f. 1st April 2008

Check at Income Tax Dept. official site for latest version of the Rule.

This page was created/last updated on 17th October 2016.

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