Income-tax (30th Amendment) Rules, 2022

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..... al 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 shall be the Principal Director General of Income-tax (Systems) or the Director General of Income-t .....

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..... mely:- "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 for which the statement is being furnished Number of cinematograph films / specified activity undertaken during the previous year Cinematograph films produced Specified activity undertaken PART-A: Details of each cinematograph film produced or specifi .....

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..... ducted/ deductible *dropdown to be provided **in dd/mm/yyyy format ***dropdown to be provided from Part-A ["Name of the film or specified activity"] 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." [F. No. 370142/ 44/2022-TPL] MRINALINI KAUR SAPRA, Director Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962 and was last amended vide notification number G.S.R. 677(E) .....

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