Form 164 – Frequently Asked Questions

(Statement under Section 507 of the Income-tax Act, 2025)

1: What is Form 164 and why is it required?

Ans: Form 164 is a mandatory annual statement to be filed under section 507 of the Income-tax Act, 2025 by every person engaged in:

• Production of a cinematograph film, or
• Any specified activity such as event management, sports events, documentary production, OTT/TV program production, performing arts, or any similar notified activity.

It discloses:

• Details of each film/activity undertaken,
• Dates of commencement and completion,
• Payments exceeding ₹50,000 (in the aggregate per payee) made to persons engaged in the production/activity, and
• TDS details, wherever applicable.

2: Who is required to file Form 164?

Ans: Every individual, partnership firm, LLP, company or any other entity that produced a cinematograph film or undertook any specified activity during the Tax Year must file Form 164 even if the film or activity is not completed in the same Tax Year.

3: For which Tax Year should Form 164 be filed?

Ans: Form 164 is required to be filed for every Tax Year during which:

• A film was produced (partially or fully), or
• A specified activity was undertaken.

4: What is the due date for filing Form 164?

Ans: Form 164 must be filed within 60 days from the end of the Tax Year.

5: The film or activity was not completed in the Tax Year. Should I still file Form 164?

Ans: Yes. Filing Form 164 is mandatory even if the film/activity is incomplete. You must:

• Select “No” under “Was the film/activity completed?”
• Leave the “Date of Completion” field blank.

6: The formis not accepting payments below ₹50,000. Is this normal?

Ans: Yes. The form is designed to capture only aggregate payments exceeding ₹50,000 per payee. Lower payments need not be reported.

8: I am producing programs exclusively for OTT platforms. Is Form 164 applicable?

Ans: Yes. OTT program production is specifically included under “specified activity”.

9: I organized a single sports event during the Tax Year. Should I file Form 164?

Ans: Yes. Even a single event triggers the obligation to file Form 164.

10: I am only a co-producer. Should I still file Form 164?

Ans: If you have incurred production expenses, or made payments to persons engaged in the activity, you must file Form 164 for your share of the project.

11: How do I report multiple films or multiple specified activities in the same year?

Ans:

• Details of each film or specified activity must be reported separately in Part B.
• Corresponding payment details, if any, must be reported in Part C for each film or specified activity.
• The system allows addition of multiple entries.

12: I have carried out an activity mentioned in Rule 236(1) but not made any single payment exceeding ₹50,000. Do I still need to file Form 164?

Ans: Yes. Filing Form 164 is mandatory if any film/activity was undertaken, even if no payment crosses ₹50,000.

13: Should GST details be reported in Form 164?

Ans: No. Form 164 captures only income-tax related information. GST reporting is not part of this form.

Q14: Is TAN mandatory for filing Form 164?

Ans: Yes. Tax Deduction and Collection Account Number (TAN) is required to be furnished in Part A (Row 6) of the finalised Form 164. This is applicable where the filer is liable to deduct tax at source.

15: How will the taxpayer know whether Form 164 filed by him/her has been accepted by the Department?

Ans: After submission of Form 164 on the Income Tax e-Filing portal, an acknowledgement number is generated. The taxpayer can track the status of the form (Submitted / Under Processing / Accepted / Defective, if any) through the e-Filing portal under e-File → Income Tax Forms → View Filed Forms. Any intimation or communication regarding acceptance or defects will be sent electronically through the portal and to the registered email ID and mobile number of the taxpayer.