Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Statement submission requirement for film producers and similar activities: report payments above the prescribed threshold to tax authorities. Persons producing cinematograph films or engaging in specified activities must, for the period of such production or activity, furnish within the prescribed period a statement in the prescribed form to the prescribed income-tax authority containing particulars of all payments in the aggregate made by or due from them to each person engaged in such production or activity where such payments exceed the prescribed monetary threshold.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Statement submission requirement for film producers and similar activities: report payments above the prescribed threshold to tax authorities.
Persons producing cinematograph films or engaging in specified activities must, for the period of such production or activity, furnish within the prescribed period a statement in the prescribed form to the prescribed income-tax authority containing particulars of all payments in the aggregate made by or due from them to each person engaged in such production or activity where such payments exceed the prescribed monetary threshold.
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