Insertion of new section 285B

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..... ction 285A of the Income-tax Act, the following section shall be inserted, namely:- "285B. Submission of statements by producers of cinematograph films- Any person carrying on the production of a .....

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..... s earlier, a statement in the prescribed form containing particulars of all payments of over five thousand rupees in the aggregate made by him or due from him to each such person as is engaged by him .....

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