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of <h1>Finance Bill 2022 expands section 285B reporting to include event managers, TV/OTT producers, and more from April 1.</h1> The Finance Bill 2022 proposes to expand the reporting obligations under section 285B for producers of cinematographic films and individuals involved in specified activities. Currently, film producers must report payments exceeding Rs. 50,000 within 30 days of the financial year's end or film completion. The amendment broadens this requirement to include those in event management, documentary production, television or OTT program production, sports event management, and other performing arts. These changes, effective from April 1, 2022, aim to enhance transparency and accountability in these sectors.
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