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of <h1>Film Producers Must E-File Form 52A Annually Under Rule 121A, Income Tax Rules 1962, Within 60 Days of Year-End</h1> Rule 121A of the Income Tax Rules, 1962 mandates that producers of cinematograph films or individuals engaged in specified activities must submit a statement in Form No. 52A for each previous year as required by section 285B. This form must be filed electronically within sixty days after the end of the previous year, either under a digital signature or through an electronic verification code. The Principal Director General of Income-tax (Systems) or their authorized representative is responsible for overseeing the procedures, formats, and security measures related to the submission and verification of Form No. 52A, which is then forwarded to the Assessing Officer.
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