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:─
- 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. - 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
Read More on Income-tax, CBDT
