Introduction of the new Form 52A under the Income-tax Rules

Introduction of the new Form 52A under the Income-tax Rules

Introduction of the new Form 52A under the Income-tax Rules (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)

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

Go To Form No. 52A

Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section-3, Subsection (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.

Also Read: No Dues Certificate from the Income Tax Department

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