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TMI BlogIncome-tax (30th Amendment) Rules, 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2022. (2) They shall come into force from the date of publication in the Official 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssigned to it in the Explanation to section 285B of the Act. 3 . In the principal rules , in Appendix II, for Form No. 52A , the following Form shall be substituted, namely:- 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 Numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (please specify) Date of starting of production of cinematograph film or commencement of specified activity** Whether the cinematograph film or specified activity was completed in the previous year Yes No If yes, date of completion of production of cinematograph film or specified activity** PART-B: Details of payments of over Rs. 50,000 in the aggregate made by the person carrying on production of cinematograph film or engaged in specified activity, or due from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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