Reporting obligations for producers require electronic filing of a specified return with payment particulars to tax authorities. Any person producing a cinematograph film or engaged in a specified activity must electronically file Form No. 52A within sixty days from the end of the previous year with the Principal Director General of Income-tax (Systems), the Director General of Income-tax (Systems) or an authorised officer, verify it by EVC or DSC as applicable, and forward the form to the Assessing Officer; the form must include particulars of payments above the prescribed threshold made by or due from the reporting person to each person engaged in the production or activity.