Clause 84 - Substitution of new section for section 285B-Submission of statements by producers of cinematograph films or persons engaged in specified activity
Finance Bill, 2022 Chapter III DIRECT TAXES - Income-tax
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Submission of statements by film producers and specified-activity operators requires reporting of aggregate payments to engaged persons to tax authority. 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.
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.
Submission of statements by film producers and specified-activity operators requires reporting of aggregate payments to engaged persons to tax authority.
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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