The Central Board of Direct Taxes has notified the Income-tax (32nd Amendment) Rules, 2021 to further amend the Income-tax Rules, 1962 vide notification dated November 23, 2021.
The amendment has substituted Form 52A -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.
*Tanvi Singh, Editorial Assistant has reported this brief.
