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    <title>Insertion of new section 285B</title>
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    <description>Insertion of section 285B requires persons carrying on production of a cinematograph film to prepare and deliver a prescribed statement to the Income tax Officer disclosing particulars of all payments in aggregate above the threshold made or due to each person engaged in the production, and to file that statement within the specified short period measured from the end of the financial year or the date of completion, whichever is earlier.</description>
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