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    <title>Statement in Form No.52A u/s 285B to be furnished by film producers.</title>
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    <description>Film producers must prepare and deliver a statement in Form No.52A within thirty days of the end of the financial year or completion of production, reporting particulars of all payments above the aggregate threshold to every person engaged in production, whether as employee or otherwise. Assessing officers must scrutinise Form No.52A for completeness across all categories of engagement and review unfiled or late filings for imposition of statutory penalties; false statements should be considered for prosecution.</description>
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      <description>Film producers must prepare and deliver a statement in Form No.52A within thirty days of the end of the financial year or completion of production, reporting particulars of all payments above the aggregate threshold to every person engaged in production, whether as employee or otherwise. Assessing officers must scrutinise Form No.52A for completeness across all categories of engagement and review unfiled or late filings for imposition of statutory penalties; false statements should be considered for prosecution.</description>
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