Statement filing requirement for film producers and specified-activity operators mandates disclosure of substantial payments to engaged persons. Submission requirement for producers of cinematograph films and persons engaged in specified activities mandates furnishing, within the prescribed period and in the prescribed form and manner to the prescribed income tax authority, a statement containing particulars of all payments above the statutory aggregate threshold made to each person engaged in the production or specified activity. 'Specified activity' includes event management, documentary production, programme production for television or OTT platforms, sports event management, other performing arts, and similar activities notified by the Central Government.
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Provisions expressly mentioned in the judgment/order text.
Statement filing requirement for film producers and specified-activity operators mandates disclosure of substantial payments to engaged persons.
Submission requirement for producers of cinematograph films and persons engaged in specified activities mandates furnishing, within the prescribed period and in the prescribed form and manner to the prescribed income tax authority, a statement containing particulars of all payments above the statutory aggregate threshold made to each person engaged in the production or specified activity. "Specified activity" includes event management, documentary production, programme production for television or OTT platforms, sports event management, other performing arts, and similar activities notified by the Central Government.
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