Income-tax (32nd Amendment) Rules, 2021


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.

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