Income-tax (30th Amendment) Rules, 2022

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....They shall come into force from the date of publication in the Official Gazette. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), for rule 121A, the following rule shall be substituted, namely:- "121A. Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity.- (1) The statement required to be furnished under section 285B by a person carrying on production of cinematograph film or engaged in specified activity, or both, shall be in Form No. 52A for each previous year. (2) Form No. 52A shall be furnished within sixty days from the end of the previous year. (3) For the purpose of section 285B, the prescribed authority ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the Explanation to section 285B of the Act." 3. In the principal rules, in Appendix II, for Form No. 52A, the following Form shall be substituted, namely:- "FORM NO. 52A [See rule 121A] Statement to be furnished under section 285B of the Income-tax Act, 1961 by a person carrying on production of a cinematograph film or engaged in specified activity or both Details of the producer of a cinematograph film / person engaged in specified activity Name   Status   Residential status   Permanent Account   Number or Aadhaar number (if applicable)   Tax Deduction Account Number   Tax Collection Account Number   Address   Relevant previous year ....