Section 285B
Submission of statements by producers of cinematograph films. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
2Any person carrying on
the production of a cinematograph film during the whole or any part of any financial year shall, in respect
of the period during which such production is carried on by him in such financial year, prepare and
deliver or cause to be delivered to the 1
Assessing Officer, within thirty days from the end of such
financial year or within thirty days from the date of the completion of the production of the film,
whichever is earlier, a statement in the prescribed form containing particulars of all payments of over
3
fifty thousand rupees in the aggregate made by him or due from him to each such person as is engaged
by him in such production 4
***.
Notes
1. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 1-4-1988).
2. Ins. by Act 41 of 1975, s. 76 (w.e.f. 1-4-1976).
3. Subs. by Act 10 of 2000, s. 71, for “twenty-five thousand rupees” (w.e.f. 1-4-2001). Earlier it was subs. by Act 21 of 1998, s. 63, (w.e.f. 1-4-1999).
4. The words “as employee or otherwise” omitted by Act 13 of 1989, s. 24 (w.e.f. 1-6-1989).
2. Ins. by Act 41 of 1975, s. 76 (w.e.f. 1-4-1976).
3. Subs. by Act 10 of 2000, s. 71, for “twenty-five thousand rupees” (w.e.f. 1-4-2001). Earlier it was subs. by Act 21 of 1998, s. 63, (w.e.f. 1-4-1999).
4. The words “as employee or otherwise” omitted by Act 13 of 1989, s. 24 (w.e.f. 1-6-1989).