Cinematograph film statement filing requires Form No. 164 within sixty days and transmission to the Assessing Officer. A person carrying on production of a cinematograph film, or engaged in a specified activity, or both, must furnish the statement required under section 507 in Form No. 164 for each tax year within sixty days from the end of the tax year. The prescribed authority is the Director General of Income-tax (Systems) or an authorised person, who must forward the form to the Assessing Officer.