Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Statement filing obligations: Form 52A must be filed electronically for film producers and specified activity participants. Producers of cinematograph films and persons engaged in specified activity must furnish an annual statement under section 285B in Form No. 52A within sixty days from the end of the previous year; Form No. 52A must be furnished electronically under digital signature where required or by electronic verification code otherwise. The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), or an authorised person, shall specify procedures, manage administration, establish security and archival policies, and forward Form No. 52A to the Assessing Officer. 'Specified activity' is as defined in the Explanation to section 285B.
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Provisions expressly mentioned in the judgment/order text.
Statement filing obligations: Form 52A must be filed electronically for film producers and specified activity participants.
Producers of cinematograph films and persons engaged in specified activity must furnish an annual statement under section 285B in Form No. 52A within sixty days from the end of the previous year; Form No. 52A must be furnished electronically under digital signature where required or by electronic verification code otherwise. The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), or an authorised person, shall specify procedures, manage administration, establish security and archival policies, and forward Form No. 52A to the Assessing Officer. "Specified activity" is as defined in the Explanation to section 285B.
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