Reporting obligations for film producers and event managers require disclosure of large aggregate payments to contractors. Persons carrying on production of a cinematograph film or engaged in specified activities must, for the period they carry on such production or activity in a financial year, furnish within the prescribed period a statement in the prescribed form to the prescribed income-tax authority containing particulars of all aggregate payments above the 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.
Reporting obligations for film producers and event managers require disclosure of large aggregate payments to contractors.
Persons carrying on production of a cinematograph film or engaged in specified activities must, for the period they carry on such production or activity in a financial year, furnish within the prescribed period a statement in the prescribed form to the prescribed income-tax authority containing particulars of all aggregate payments above the threshold made by or due from them to each person engaged in that production or activity.
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