Statement under section 285B requires producers to report cinematograph production details and payments above specified threshold to tax authorities. Form No. 52A under section 285B requires producers or persons engaged in specified activities to furnish to the Assessing Officer identification of the producer, details of each cinematograph film or specified activity (name, nature, start and completion dates), and comprehensive reporting of payments above the prescribed aggregate threshold to each payee, including payee identification, amounts (cash and non-cash), TDS amounts and the provision under which tax was deducted; the statement concludes with an authorised verification declaration.