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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Reporting obligations for producers require electronic filing of a specified return with payment particulars to tax authorities.</h1> 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.

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