Rule 272: deduction in respect of the cost of production of a feature film certified for release by the Board
Is rule Income-tax Act, 2025 ke provisions ko implement karne ke liye banaya gaya hai. Isme deduction in respect of the cost of production of a feature film certified for release by the board of film censors in a ki vidhi aur sharten samjhai gayi hain.
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Bare law
Rule 272 - deduction in respect of the cost of production of a feature film certified for release by the Board of Film Censors in a
272. (1) In computing the profits and gains of the business of production of feature films carried on by a person (herein referred to as the film producer), the deduction in respect of the cost of production of a feature film certified for release by the Board of Film Censors in a tax year shall be allowed in accordance with the provisions of sub-rules (2) to (4). (2) Where a feature film is certified for release by the Board of Film Censors in any tax year and in such tax year,— (a) the film pr
and the cost of production of a feature film shall be reduced by the amount of subsidy received under any Government scheme, where such amount has not been included in the total income of the assessee for any tax year.
Deduction in respect of expenditure on acquisition of distribution rights of feature films.
Rule breakdown
272. (1) In computing the profits and gains of the business of production of feature films carried on by a person (herein referred to as the film producer), the deduction in respect of the cost of production of a feature film certified for release by the Board of Film Censors in a tax year shall be
and the cost of production of a feature film shall be reduced by the amount of subsidy received under any Government scheme, where such amount has not been included in the total income of the assessee for any tax year.
Deduction in respect of expenditure on acquisition of distribution rights of feature films.
Key takeaways
Professional Advice
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Compliance Essentials
Rule ke provisions properly follow karne se future litigation avoid ho sakti hai.
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FAQs
Is rule Income-tax Act, 2025 ke under kaise aata hai?
Is rule Income-tax Rules, 2026 ke under framed hai jo Income-tax Act, 2025 ke provisions implement karti hai.
Is rule kab se applicable hoga?
Is rule 1st April, 2026 se applicable hoga. Jab tak koi amendment nahi aati, yeh current form mein valid rahegi.
Kya CA se help leni chahiye?
Complex provisions ko samajhne aur accurate compliance ke liye apne CA/CS se consult karein. Professional help mistakes kam karti hai.