18DC. (1) For the purpose of sub-section (7B) and clause (aa) of sub-section (14) of section 80-IB, the convention centre shall have the following area, facilities and amenities,—
|(i)||A convention centre located in a town or city mentioned in column (1) of the table below, shall have a minimum plinth area mentioned in column (2), minimum seating capacity mentioned in column (3) and minimum number of conference or seminar halls mentioned in column (4) of the said Table, as under :—|
|Town size population (as per 2001 census)||Minimum area covered plinth area (in sq. mtrs.)||Minimum seating capacity range||Minimum number of Conference or Seminar halls|
|Below 5 lakhs||2000||200-300||2|
|Above 40 lakhs :|
|(ii)||The convention centre shall have conference or seminar halls, auditorium and exhibition halls for holding seminars, conferences.|
|(iii)||Each conference, seminar hall, exhibition hall and the auditorium 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.|
|(iv)||The convention centre shall also 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.|
|(v)||The conference or seminar hall, documentation centre, auditorium and the exhibition hall of the convention centre shall be air-conditioned.|
|(vi)||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 facilities mentioned in sub-rule (1), the convention centres may have,—
|(i)||an amphi-theatre, landscaped open spaces for outdoor conference or seminar related activities;|
|(ii)||a kitchen, dining facility, cafeteria or restaurant only to support events in the convention centre.|
(3) A separate report of the audit, shall be furnished along with the return of income in respect of each eligible convention centre, in Form No. 10CCBB and shall be duly signed and verified by an accountant as defined in the Explanation below sub-section (2) of section 288.
(4) In the first year of the claim of deduction, the assessee shall enclose along with the audit report, a copy of approvals for building of convention centre given by State or local authorities, which shall, where applicable, include the following :—
|(i)||permission for construction of the convention centre, from the town planning authority or municipal corporation;|
|(ii)||completion certificate or occupation certificate, as the case may be, from the town planning authority or municipal corporation, certifying the completion of the convention centre, during the period commencing on the 1st day of April, 2002 and ending on the 31st day of March, 2005.]|
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