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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

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..... OTIFICATION 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 .....

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..... atus Permanent Account Number Tax Deduction Account Number Address 2. Relevant previous year 3. Details of the film Name of the Film .....

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..... 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 .....

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