New Delhi, the 14th September, 2022
G.S.R. 697(E).––In exercise of the powers conferred by section 285B read with clause (mma) of sub-section
(2) of section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
- 1. Short title and commencement.––(1) These rules may be called the Income-tax (30th Amendment) Rules, 2022.
- (2) They shall come into force from the date of publication in the Official Gazette
2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), for rule 121A, the following rule shall be substituted, namely:-
―121A. Form of statement to be furnished by producers of cinematograph films or persons engaged in
specified activity.-
(1) The statement required to be furnished under section 285B by a person carrying on production of cinematograph film or engaged in specified activity, or both, shall be in Form No. 52A for each previous year.
(2) Form No. 52A shall be furnished within sixty days from the end of the previous year.
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Notification : https://www.dropbox.com/s/ir071lnjhqebfmg/Income-tax%20%2830th%20Amendment%29%20Rules%2C%202022..pdf?dl=0