{"id":60342,"date":"2022-09-16T14:00:41","date_gmt":"2022-09-16T08:30:41","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?page_id=60342"},"modified":"2022-09-16T14:00:43","modified_gmt":"2022-09-16T08:30:43","slug":"cbdt-notifies-amendments-to-form-52-a-and-rule-121a-for-producers-of-cinematograph-films","status":"publish","type":"page","link":"https:\/\/enterslice.com\/learning\/whitepapers\/cbdt-notifies-amendments-to-form-52-a-and-rule-121a-for-producers-of-cinematograph-films\/","title":{"rendered":"The CBDT Notifies Amendments to Form 52 A and Rule 121A for Producers of Cinematograph Films"},"content":{"rendered":"<p>On 14th September 2022, the Central Board of Direct Taxes (CBDT), through the exercise of powers conferred in Section 285B, to be read with Section 295 Sub-Section (2) Clause (mma) of the Income Tax Act, 1961 943 of 1961), issued amendments to Form 52 A and Rule 121A for Producers of Cinematograph Films.<\/p>\n\n\n\n<p>The Government widened the scope of Section 285B to include persons engaged in &lsquo;specified activities&rsquo; to expand the reporting requirements in Form 52A. &lsquo;Specified Activities&rsquo; now means Event Management, Documentary Production, etc. For incorporating this change in the existing Rule &amp; Form, the CBDT has amended Rule 121A and Form 52A. Form 52A is to be filed electronically within 60 days from the end of the previous year.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 14th September 2022, the Central Board of Direct Taxes (CBDT), through the exercise of powers conferred in Section 285B, to be read with Section 295 Sub-Section (2) Clause (mma) of the Income Tax Act, 1961 943 of 1961), issued amendments to Form 52 A and Rule 121A for Producers of Cinematograph Films. The Government [&hellip;]<\/p>\n","protected":false},"author":61,"featured_media":60349,"parent":15144,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"download-newsletter.php","meta":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CBDT Notifies Amendments to Form 52 A and Rule 121A for Producers of Cinematograph Films<\/title>\n<meta name=\"description\" content=\"Section 295 Sub-Section (2) Clause of Income Tax Act, 1961 943 of 1961), issued amendments to Form 52 A &amp; Rule 121A for Producersof Cinematograph Films.\" \/>\n<meta name=\"robots\" content=\"index, follow\" \/>\n<meta name=\"googlebot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta name=\"bingbot\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/enterslice.com\/learning\/whitepapers\/cbdt-notifies-amendments-to-form-52-a-and-rule-121a-for-producers-of-cinematograph-films\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CBDT Notifies Amendments to Form 52 A and Rule 121A for Producers of Cinematograph Films\" \/>\n<meta property=\"og:description\" content=\"Section 295 Sub-Section (2) Clause of Income Tax Act, 1961 943 of 1961), issued amendments to Form 52 A &amp; Rule 121A for Producersof Cinematograph Films.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/enterslice.com\/learning\/whitepapers\/cbdt-notifies-amendments-to-form-52-a-and-rule-121a-for-producers-of-cinematograph-films\/\" \/>\n<meta property=\"og:site_name\" content=\"Enterslice\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/enterslice\" \/>\n<meta property=\"article:modified_time\" content=\"2022-09-16T08:30:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2022\/09\/MicrosoftTeams-image-177.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"483\" \/>\n<meta name=\"twitter:card\" content=\"summary\" \/>\n<meta name=\"twitter:creator\" content=\"@enterslice\" \/>\n<meta name=\"twitter:site\" content=\"@enterslice\" \/>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/pages\/60342"}],"collection":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/users\/61"}],"replies":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/comments?post=60342"}],"version-history":[{"count":0,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/pages\/60342\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/pages\/15144"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media\/60349"}],"wp:attachment":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media?parent=60342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}