21. Amendment of section 34 of the principal enactment

by the addition at the end of sub-paragraph (viii) of paragraph (b) of that subsection, of the following new sub-paragraph :—

by the substitution in paragraph (h) of that section, for the words “(h) expenditure incurred” to the words “of any film:”, of the following :-

expenditure incurred by any person in the production at a cost of not less than five million rupees, of any film the production of which was completed prior to

expenditure incurred by any person in the production at a cost of not less than five million rupees, of any film the production of which was completed after

by the addition immediately after paragraph (m) of that subsection, of the following new paragraphs :—

in which the exhibition of cinematographic films commences on or after April 1,

which is certified by the National

expenditure not exceeding ten million rupees incurred in the upgrading of a cinema, being a cinema—

in which the exhibition of cinematographic films had commenced prior to April 1,

which was not equipped with digital technology, Digital

which is certified by the National

expenditure incurred by any company in the relocation of any relocated undertaking referred to in subsection (2) of section 21A; and

any sum invested by any person in an undertaking referred to in paragraph

by the substitution in sub-paragraph (i) of paragraph (a) of that subsection, for the words and figure “(i), (j) and (k) of subsection (2)”, of the words and figure “(i), (j), (k), (n), (o) and

of subsection (2)”;

by the substitution in sub-paragraph (iii) (B)

by the addition immediately after sub-paragraph (vi) of paragraph (a) of that subsection, of the following new paragraphs:—

in respect of all qualifying payments referred to in paragraph (o) of subsection (2) made by him in that year of assessment, shall not exceed ten million rupees;”;

by the substitution in sub-paragraph (i) of paragraph (b) of that subsection, for the words and figures “(k),(l) and (m) of subsection (2),”, of the words and figures “(k), (l), (m), (n), (o)

by the substitution in sub-paragraph (ii) (B)

by the addition immediately after sub-paragraph (iv) of paragraph (b) of that subsection of the following new sub-paragraph:—

in respect of all qualifying payments referred to in paragraph (n) of subsection (2) made by that company in that year of assessment, shall not exceed twenty five million rupees;

in respect of all qualifying payments referred to in paragraph (o) of subsection (2) made by that company in that year of assessment, shall not exceed ten million rupees.”;