Rule 9a

Documentary film which are made on commercial basis and after getting approval of censor board of India for release, it is released on commercial basis then it will be covered under rule 9A. It should be for the release for public

For both the cases the answer is YES !!!

may i also know wat is the difference between a Feature film and a documentary film?

Also does the Act define 'feature film'

Or which section of the Act includes documentary films in the meaning of feature films?

Riddhi

I am not having the perfect section reference right now !!! but

you can refer to any Income Tax book and chapter Business and Profession which is having special treatment for feature film expenses and there you can get the answer of your smart question !!!

Sir,

I have referred Income Tax Rules and it does not mention anything about documentary films as such...

The words used in Rule 9A & 9B are Feature Films..

so.....

pls help...

As far as I have referred, there is no definition of feature film. Documentary film by general meaning is a film which is based on reality-some historical thing. Any film which is released in theatre or even on TV and in any language then it will be eligible.