The CBDT vide Notification No. 109/2022-Income Tax dated September 14, 2022 notifies the Income-tax (30th Amendment) Rules, 2022 to substitute following:
- Rule 121A of the Income-tax Rules, 1962 (“the IT Rules”) (i.e., ‘Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity’) to specify the time limit and manner to furnish statement, prescribed authority, procedure etc.
- Form 52A (i.e., ‘Statement to be furnished under section 285B of the Income-tax Act, 1961 by a person carrying on production of a cinematograph film or engaged in specified activity or both’).
The Notification can be accessed at: https://www.incometaxindia.gov.in/communications/notification/notification_no_109_2022.pdf
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