Cinematograph film and specified activity reporting requires detailed annual disclosure of assessee particulars, payments, and tax deducted at source. Statement in Form No. 164 is required under section 507 for persons carrying on production of a cinematograph film or engaged in specified activity, or both, for the relevant tax year. The form requires identification particulars of the assessee, details of each film or specified activity undertaken, and disclosure of commencement, completion, and related activity status. It also requires reporting of aggregate payments exceeding the prescribed threshold to persons engaged in the production or activity, including payee details, nature of expenditure, amounts paid, amounts due, and tax deducted at source, if any, followed by an authorised declaration.