APM Rules 7अध्याय 1 · Assessment, Levy and Collection of Tax on Advertisements.

धारा 7 · Tax on advertisements payable in full even for a fraction of a month

(1)

Where the advertisement is not intended for the full year the tax will be collected on monthly basis at 1/12th of the amount fixed for the year.

(2)

Full monthly tax shall be charged and collected even for a fraction or part of a month.

(3)

In respect advertisement by shorts (including trailor films) referred to in item 7-A of the Schedule, to the rules, where the advertisement is not intended for a full month, the tax shall be collected on weekly basis at 1/48th amount fixed for a year:Provided that, where the said advertisement is intended for less than a week, full weekly tax shall be charged and collected even for a fraction or part of a week.

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