Monday, 17 January 2022 01:02 PM IST

CBDT notifies revised Form No. 52A for Assessee producing cinematograph film

(Department of Revenue)
New Delhi
Notification No. 132/2021-Income Tax | Dated: 23rd November 2021

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:—

[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.ParticularsDetails
1.Name and address of the producerDetails of Producer
Residential status
Permanent Account Number
Tax Deduction Account Number
2.Relevant previous year
3.Details of the filmName of the Film
Nature of the FilmCelluloid FilmOther 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 PersonAddress of the PersonPAN of the Person
(ii)Details of payment made to person mentioned in (i) above
AmountDate on which payment was made or became dueTax deducted at source or not
Whether paid in cash 


if yes, then amount paid in cash 


Total amount paid


I ____, do hereby declare that what is stated above is true to the best of my knowledge and belief. Verified today, the day of _____



Signature of the Authorised Signatory.”.

[Notification No. 132/2021/F. No.370142/55/2021-TPL]


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.