Statement in Form No.52A u/s 285B to be furnished by film producers.

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....n is carried on by him in such financial year, prepare and deliver to the Income-tax Officer, within thirty days from the end of such financial year or within thirty days from the date of the completion of the production of the film, whichever is earlier a statement in the prescribed form containing particulars of all payments of over five thousand rupees in the aggregate made by him or due from h....

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....ion 272A(2) of the Income-tax Act, 1961 should be strictly enforced. These instructions are again reiterated for strict compliance. 5. It has come to the notice of the Board that perhaps some film producers have construed the provisions of section 285B in a very restrictive manner with the result that in some statements furnished in form No.52A only payments made to employees or others engaged to....