Apr 18, 2023
Form of statement to be furnished by producers of cinematograph films or persons engaged in the specified activity.
The statement required to be furnished under section 285B by a person carrying on the production of a cinematograph film or engaged in a specified activity, or both shall be in Form No. 52A for each previous year.
Form No. 52A shall be furnished within sixty days from the end of the previous year.
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-tax (Systems), as the case may be, or any person authorized by the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems).
Form No. 52A, shall be furnished electronically,—
(i)under digital signature, if the return of income is required to be furnished under digital signature;
(ii) through electronic verification code in a case not covered under clause (i).
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