Section 2 — Definitions.

22(e)

"audio-visual production" means audio-visual produced wholly or partly in India and includes—

2(e)(i) animation, cartoon depiction, audio-visual advertisement;

2(e)(ii) digital production or any of the activities in respect of making thereof; and

2(e)(iii) features films, non-feature films, television, web-based serials, talk shows, reality shows and sport shows;

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