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    <title>Substitution of new section for section 285B</title>
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    <description>Persons carrying on production of a cinematograph film or engaged in specified activities must, for the period they carry on such production or activity in a financial year, furnish within the prescribed period a statement in the prescribed form to the prescribed income-tax authority containing particulars of all aggregate payments above the threshold made by or due from them to each person engaged in that production or activity.</description>
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      <description>Persons carrying on production of a cinematograph film or engaged in specified activities must, for the period they carry on such production or activity in a financial year, furnish within the prescribed period a statement in the prescribed form to the prescribed income-tax authority containing particulars of all aggregate payments above the threshold made by or due from them to each person engaged in that production or activity.</description>
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