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          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.

          <h1>Submission of statements by film producers and specified-activity operators requires reporting of aggregate payments to engaged persons to tax authority.</h1> Obligation extended to any person carrying on production of a cinematograph film or engaged in a specified activity to furnish, for the period such activity is carried on in a financial year, within the prescribed period and manner a statement in prescribed form to the prescribed income-tax authority containing particulars of all payments above the aggregate threshold made by or due from them to each person engaged in that production or activity.

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