Form No. 52A – Statement under Section 285B: Income Tax (32nd Amendment), Rules, 2021

Form No. 52A – Statement under Section 285B of the Income-tax Act, 1961: Income  tax  (32nd Amendment), Rules, 2021 dated 23.11.2021

Income Tax 32 Amendment Rules 2021 

 MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 23rd November, 2021

INCOME-TAX

G.S.R. 831(E).—In exercise of the powers conferred by section 285B read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct taxes hereby makes the following rules further to amend the Income-tax Rules,1962, namely:─

1. Short  title  and  commencement.-  (1)  These  rules  may  be  called  the  Income  tax  (32nd Amendment), Rules, 2021.

(2) They shall come into force from the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in Appendix II, for Form No. 52A, the following Form shall be substituted, namely:—

“FORM NO. 52A

[See rule 121A]

Statement to be furnished to the Assessing Officer under section 285B of the Income-tax Act, 1961, in respect of production of a cinematograph film

Sr. No.	Particulars	Details
1.	Name and address of the producer	Details of Producer
		Name
		Status
		Residential status

						Permanent Account Number
						Tax Deduction Account Number
						Address
2.	Relevant previous year
3.	Details of the film					Name of the Film
						Nature of the Film		Celluloid Film			Other than Celluloid Film
4.	Date on which the production of the film was started
5.	If the production of the film has been completed, the date of completion
6.	Financial year to which the statement relates
7.	Details of payments of over Rs. 50,000 in the aggregate made by the producer or due from him to each person engaged in the production of the film as employee or otherwise:
	(i)	Details of the person to whom payment has been made or is due
		Name of the Person		Address of the Person					PAN of the Person
	(ii)	Details of payment made to person mentioned in (i) above
		Amount			Date on which payment was made or became due					Tax deducted at source or not
		Whether paid in cash
		if yes, then amount

		paid in cash
		Total amount paid

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:

Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub- section (ii) vide number S.O. 969(E), dated the 26th March, 1962 and last amended vide notification number G.S.R. 713(E), dated the 01st October, 2021.