Income tax (32nd Amendment), Rules, 2021. - FORM NO. 52A amended - Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film

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.... OF DIRECT TAXES) NOTIFICATION New Delhi, the 23rd November, 2021 INCOME-TAX G.S.R. 831(E).-In exercise of the powers conferred by section 285B read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct taxes hereby makes the following rules further to amend the Income-tax Rules,1962, namely:─ 1. Short title and commencement.- (1) These rules m....

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....  Details of the film Name of the Film   Nature of the Film Celluloid Film Other than Celluloid Film     4.  Date on which the production of the film was started   5.  If the production of the film has been completed, the date of completion    6.  Financial year to which the statement relates  ....