Provisions u/s 285-B of Income-tax Act, 1961.

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.... 1975 with effect from 1st April, 1976. The primary object of introducing the section is to check inflation of expenditure by film producers and to enable the Income-tax Department to obtain information regarding the payees for necessary action in their cases. This provision has come into force with effect from 1st April, 1976, and will apply in relation to films completed during Financial Year 19....