Reporting obligations under section 285B require producers to file Form 52A electronically with verification and forwarding to assessing officer. The amendment substitutes rule 121A to require producers of cinematograph films and persons engaged in specified activities to furnish an annual statement in Form No. 52A within sixty days of the previous year's end, submitted electronically with digital signature or electronic verification code. The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) (or authorised persons) is the prescribed authority to set procedures, administer filing and verification, implement security and archival policies, and forward Form No. 52A 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.
Reporting obligations under section 285B require producers to file Form 52A electronically with verification and forwarding to assessing officer.
The amendment substitutes rule 121A to require producers of cinematograph films and persons engaged in specified activities to furnish an annual statement in Form No. 52A within sixty days of the previous year's end, submitted electronically with digital signature or electronic verification code. The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) (or authorised persons) is the prescribed authority to set procedures, administer filing and verification, implement security and archival policies, and forward Form No. 52A to the Assessing Officer.
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