Certificates of payments for three years from the person who had acquired the exploitation rights of the film must be obtained by the I.T. Officer so as to enable them to verify the correctness of the receipts disclosed.

Income Tax Officers Must Verify Film Exploitation Receipts and Amortization: Compliance with Detailed Charts Required.

Income Tax Officers are required to obtain certificates of payments for three years from individuals who have acquired exploitation rights of films to verify the accuracy of disclosed receipts. This is to ensure that all receipts are fully accounted for and that total amortization does not exceed production costs. A detailed chart must be maintained for each film, and no film producer or distributor's case should be resolved without completing this chart. The Inspecting Assistant Commissioner is responsible for ensuring these instructions are strictly followed by Income Tax Officers.