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 ***.
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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).
Section 285A Furnishing of information or documents by an Indian concern in certain cases
Section 285B Submission of statements by producers of cinematograph films
Section 285BA Obligation to furnish statement of financial transaction or reportable account
Section 286 Furnishing of report in respect of international group
Section 287 Publication of information respecting assessees in certain cases
Section 287A Appearance by registered valuer in certain matters
Section 288 Appearance by authorised representative
Section 288A Rounding off of income
Section 288B Rounding off amount payable and refund due