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Named after noted Sanskrit scholar, Acharya Abhinav Gupta, Abhinav Theatre, Jammu was set up in 1978. It has a seating capacity of 805 persons. It is currently being renovated at an estimated cost of Rs. 527.28 crores.

The original cost prepared by the R&B for repairs and renovation of Abhinav Theatre was Rs. 294 lakhs. This has now been revised to Rs. 527.28.