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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 - 132/2021 - Income Tax

 
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MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD 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 may be called the Income tax (32nd Amendment), Rules, 2021.

(2) They shall come into force from the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in Appendix II, for Form No. 52A, the following Form shall be substituted, namely:-

FORM NO. 52A

[See rule 121A]

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

Sr.No.

Particulars

Details

1.

 Name and address of the producer

Details of Producer

Name

 

Status

 

Residential status

 

Permanent Account Number 

 

Tax Deduction Account Number

 

Address

 

2.

 Relevant previous year

 

3.

 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

 

7.

 Details of payments of over ₹ 50,000 in the aggregate made by the producer or due from him to each person  engaged in the production of the film as employee or otherwise:

 

(i)

Details of the person to whom payment has been made or is due

 

Name of the Person

Address of the Person

PAN of the Person

 

 

 

(ii)

Details of payment made to person mentioned in (i) above

Amount

Date on which payment  was made or became due

Tax deducted at source or not

 

Whether paid in cash if yes, then amount

 

paid in cash

 

 

 

Verification

I ____, do hereby declare that what is stated above is true to the best of my knowledge and belief. Verified today, the day of _____

Place:

Date:

Signature of the Authorised Signatory.”.

[Notification No. 132/2021/F. No.370142/55/2021-TPL]

SHEFALI SINGH, Under Secy. (TPL-IV)

Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section (ii) vide number S.O. 969(E), dated the 26th March, 1962 and last amended vide notification number G.S.R. 713(E), dated the 01st October, 2021.

 
 
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