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of <h1>Mandatory Annual Statement of Payments Over ₹50,000 for Cinematograph and Related Activities Under Income Tax Rules</h1> Any person involved in producing cinematograph films or engaged in specified activities during any part of a financial year must submit a statement within the prescribed period to the designated income-tax authority. This statement, in the prescribed form and manner, must detail all payments exceeding fifty thousand rupees in aggregate made or due to each person engaged in such production or activity. Specified activities include event management, documentary production, television or OTT program production, sports event management, performing arts, or other activities notified by the Central Government. The provision ensures transparency of payments related to these industries for tax compliance purposes.
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