Income Tax Section - 285B, Income Tax Act, 1961-2021

                                                                             Income Tax

                                                        Section - 285B, Income Tax Act, 1961-2021

Submission of statements by producers of cinematograph films.

285B. 19Any person carrying on the production of a cinematograph film during the whole or any part of any financial year shall, in respect of the period during which such production is carried on by him in such financial year, prepare and deliver or cause to be delivered to the Assessing Officer, within thirty days from the end of such financial year or within thirty days from the date of the completion of the production of the film, whichever is earlier, a statement in the prescribed form containing particulars of all payments of over fifty thousand rupees in the aggregate made by him or due from him to each such person as is engaged by him in such production.