multiplex theatre definition
multiplex theatre means a building of a prescribed area, comprising of two or more cinema theatres and commercial shops of such size and number and having such other facilities and amenities as may be prescribed;
multiplex theatre means a building of a prescribed area, comprising of two or more cinema theatres and commercial shops of such size and number and having such other facilities and amenities as may be prescribed. Multiplex theatres located in cities other than Kolkata, Chennai, Delhi or Mumbai are eligible for tax incentive contained in section 80-IB(7A).