Income tax (32nd Amendment), Rules, 2021. - FORM NO. 52A amended - Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film - 132/2021 - Income Tax Act, 1961
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Statement under section 285B: amended Form 52A prescribes producer, film and payment disclosure and verification requirements for cinematograph productions. The notification replaces Form No. 52A to prescribe the statement required under section 285B for producers of cinematograph films, specifying commencement on publication and the disclosure format to be furnished to the Assessing Officer.
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.
Statement under section 285B: amended Form 52A prescribes producer, film and payment disclosure and verification requirements for cinematograph productions.
The notification replaces Form No. 52A to prescribe the statement required under section 285B for producers of cinematograph films, specifying commencement on publication and the disclosure format to be furnished to the Assessing Officer.
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