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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 14th September, 2022 INCOME-TAX G.S.R. 697(E).In exercise of the powers conferred by section 285B read with clause (mma) of sub-section (2) of section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. Short title and commencement.(1) These rules may be called the I
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FAQ :
The CBDT has notified Form 52A and Rule 121A to be furnished under Section 285B of the Income-tax Act, 1961, for producers of cinematograph films.
Producers of cinematograph films or persons engaged in specified activities related to film production are required to furnish Form 52A.
Form 52A must be furnished within sixty days from the end of the previous financial year.
Form 52A must be furnished electronically, either under digital signature or through an electronic verification code, depending on the income tax return filing method.
The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) is responsible for the day-to-day administration and specifying procedures for Form 52A.
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