Submission of payment statements by film producers required to report specified payments within prescribed timelines to tax authorities. Insertion of section 285B requires persons carrying on production of a cinematograph film to prepare and deliver a prescribed statement to the Income tax Officer disclosing particulars of all payments in aggregate above the threshold made or due to each person engaged in the production, and to file that statement within the specified short period measured from the end of the financial year or the date of completion, whichever is earlier.
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 payment statements by film producers required to report specified payments within prescribed timelines to tax authorities.
Insertion of section 285B requires persons carrying on production of a cinematograph film to prepare and deliver a prescribed statement to the Income tax Officer disclosing particulars of all payments in aggregate above the threshold made or due to each person engaged in the production, and to file that statement within the specified short period measured from the end of the financial year or the date of completion, whichever is earlier.
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