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)
Electronic filing of Form No. 52A governs statements by film producers and specified activity businesses under income-tax rules. Form No. 52A is the prescribed statement under section 285B for persons carrying on production of cinematograph films or engaged in specified activity, or both, and must be furnished for each previous year within sixty days from the end of that year. The form is to be filed electronically, either under digital signature or through electronic verification code, as applicable. The prescribed authority is the Principal Director General or Director General of Income-tax (Systems), who also specifies procedures, formats, standards, administration, security, archival and retrieval policies, and forwards the form to the Assessing Officer.
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.
Electronic filing of Form No. 52A governs statements by film producers and specified activity businesses under income-tax rules.
Form No. 52A is the prescribed statement under section 285B for persons carrying on production of cinematograph films or engaged in specified activity, or both, and must be furnished for each previous year within sixty days from the end of that year. The form is to be filed electronically, either under digital signature or through electronic verification code, as applicable. The prescribed authority is the Principal Director General or Director General of Income-tax (Systems), who also specifies procedures, formats, standards, administration, security, archival and retrieval policies, and forwards the form to the Assessing Officer.
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