## Report on Income-tax Rules Amendment Notification No. 109/2022
**1. Executive Summary:**
This report analyzes Notification No. 109/2022, an amendment to the Income-tax Rules, 1962, specifically focusing on the rules pertaining to the statement required under section 285B of the Income-tax Act, 1961. The core purpose of this amendment is to substitute rule 121A of the Income-tax Rules, 1962, and the related Form No. 52A. The key changes relate to the form and manner of furnishing information by producers of cinematograph films or persons engaged in specified activities. This report details these changes, identifies the target audience, infers implementation aspects, and discusses the expected outcomes of these amendments.
**2. Introduction:**
This report aims to provide a comprehensive overview of the amendment to the Income-tax Rules, 1962, as outlined in Notification No. 109/2022, dated September 14, 2022. The analysis is based solely on the text provided in the notification.
**3. Policy Overview:**
* **Amendment:** This notification amends the Income-tax Rules, 1962.
* **Core Objective:** The amendment's objective, as inferred from the text, is to revise and standardize the process and format for furnishing statements under Section 285B of the Income-tax Act, 1961, by individuals or entities involved in cinematograph film production or specified activities.
**4. Background and Rationale:**
The amendment likely aims to streamline the reporting process and ensure better compliance with Section 285B of the Income-tax Act, 1961. The changes introduced, specifically the substitution of rule 121A and Form No. 52A, suggest a need for more clarity and standardization in the information provided by producers of cinematograph films and those engaged in specified activities. The introduction of electronic furnishing options indicates an effort to modernize the filing process.
**5. Key Provisions / Changes:**
The key provision is the *substitution* of rule 121A in the Income-tax Rules, 1962. This impacts the way certain entities provide information to the Income Tax Department. The *new* rule 121A stipulates the following:
* **Form No. 52A:** The statement required under section 285B must be furnished in Form No. 52A for each previous year. This clarifies the specific form to be used.
* **Filing Deadline:** Form No. 52A must be furnished within sixty days from the end of the previous year, setting a specific timeline.
* **Prescribed Authority:** The Principal Director General of Income-tax Systems or the Director General of Income-tax Systems (or their authorized personnel) will be the prescribed authority. This clarifies who is in charge of receiving and processing the information.
* **Electronic Filing:** Mandates electronic filing of Form No. 52A. Digital signatures are required if the return of income is furnished under digital signature. Otherwise, electronic verification codes are accepted. This represents a significant shift towards electronic submission.
* **Authority Responsibilities:** The Principal Director General/Director General of Income-tax Systems is responsible for specifying procedures, formats, and standards; day-to-day administration; and implementing security, archival, and retrieval policies related to Form No. 52A. This assigns clear responsibilities to specific authorities.
* **Form Forwarding:** The authorized authority shall forward Form No. 52A to the Assessing Officer, ensuring the information reaches the relevant personnel.
* **Updated Form 52A:** Appendix II substitutes the previous Form 52A with a new form, which includes details of the producer, details of each cinematograph film produced or specified activity undertaken, and details of payments exceeding Rs. 50,000 made to persons engaged in the production.
The *effect* of these changes is a more structured, electronic, and auditable process for reporting income and expenses related to film production and specified activities. The standardized form and electronic filing are expected to reduce errors and improve efficiency.
**6. Target Audience and Stakeholders:**
Based on the text, the target audience and stakeholders directly affected by these changes are:
* Producers of cinematograph films
* Persons engaged in specified activities, as defined in the Explanation to section 285B of the Income-tax Act, 1961.
* The Central Board of Direct Taxes (CBDT)
* The Principal Director General of Income-tax Systems/Director General of Income-tax Systems
* Assessing Officers within the Income Tax Department
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Central Board of Direct Taxes (CBDT) is the issuing authority. The Principal Director General of Income-tax Systems or the Director General of Income-tax Systems is responsible for implementing and administering the new rules.
* **Timelines:** Form No. 52A must be furnished within 60 days from the end of the relevant previous year.
* **Procedures:** The Principal Director General/Director General of Income-tax Systems is responsible for specifying the procedures, formats, and standards for furnishing and verifying Form No. 52A. Further instructions and guidelines are expected to be issued by this authority.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcomes of these changes are:
* **Improved Compliance:** The clarified rules and standardized Form No. 52A should lead to better compliance with Section 285B.
* **Increased Efficiency:** Electronic filing and streamlined procedures should improve the efficiency of the reporting process.
* **Enhanced Data Management:** Clear responsibilities for data security, archival, and retrieval should lead to better data management.
* **Better Information for Assessment:** Providing Form 52A to the assessing officer will allow for better tracking of income and expenses.
**9. Conclusion:**
Notification No. 109/2022 introduces significant amendments to the Income-tax Rules, 1962, specifically regarding the reporting requirements for producers of cinematograph films and those engaged in specified activities. The changes, centered around the substitution of rule 121A and Form No. 52A, aim to standardize, streamline, and modernize the reporting process. The shift towards electronic filing and the clear assignment of responsibilities are expected to improve compliance, increase efficiency, and enhance data management, ultimately benefitting both the taxpayers and the Income Tax Department. Industry stakeholders should familiarize themselves with the new requirements and await further guidelines from the Principal Director General/Director General of Income-tax Systems.
Key Entities Referenced
Government of India Press, Ring Road, Mayapuri, New Delhi110064: Place where it was uploaded.
NEW DELHI: Place of publication of the gazette notification.
Incometax Act, 1961: The Act under which the rules are being amended. (43 of 1961)
Central Board of Direct Taxes: The organization issuing the notification under the Ministry of Finance, Department of Revenue.
Incometax Rules, 1962: The rules being amended by this notification.
Incometax 30th Amendment Rules, 2022: The name of the amendment rules.
Official Gazette: The official publication in which the rules will be published.
Principal Director General of Incometax Systems: The prescribed authority for the purpose of section 285B as per the amended rules.
Director General of Incometax Systems: The prescribed authority for the purpose of section 285B as per the amended rules.
Form No. 52A: The form for statement to be furnished under section 285B of the Incometax Act, 1961 by a person carrying on production of a cinematograph film or engaged in specified activity.
Ministry of Finance: The ministry under which the Central Board of Direct Taxes operates.
Department of Revenue: The department of the Ministry of Finance under which the Central Board of Direct Taxes operates.
MRINALINI KAUR SAPRA: Director who signed the notification.
Controller of Publications, Delhi110054: Publisher of the document.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 617] नई ददल्ली, बुधिार, जसतम्ब र 14, 2022/भार 23, 1944
No. 617] NEW DELHI, WEDNESDAY, SEPTEMBER 14, 2022/BHADRA 23, 1944
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई ददल् ली, 14 जसतम् बर, 2022
आय-कर
सा.का.जन. 697(अ).—केन्द्रीय प्रत्यक्ष कर बोडड, आयकर अजधजनयम, 1961 की धारा 295 की उपधारा (2) के खंड (डडक)
के साथ पठित धारा 285ख द्वारा प्रदत् त िजत तयक का प्रयोग करते ए ए आय-कर जनयम, 1962 का और संिोधन करने के जलए
जनम्नजलजखत जनयम बनाता है,अथातड ् :--
1. सजं क्षप्त नाम और प्रारंभ--(1) इन जनयमक का संजक्षप्त नाम आय-कर (तीसिां संिोधन) जनयम, 2022 ह ै।
(2) ये रािपत्र में उनके प्रकािन की तारीख से प्रिृत्त हकगे ।
2. आय-कर जनयम, 1962 (जिसे इसमें इसके पश् चात् मूल जनयम कहा गया है) के जनयम 121क के स्ट् थान पर, जनम् नजलजखत
जनयम रखा िाएगा, अथाडत् :-
“121क चलजचत्र दिल् मक के जनमाडताया या जिजनिदट दरिययाकलापक में लगे ए ए ् यजत तयक द्वारा प्रस्ट् तुत दकए िाने िाले अपेजक्षत
जििरण का प्ररुप :-
(1) चलजचत्र दिल् मक का जनमाडण करने िाले दकसी ् यजत त या जिजनिदट दरिययाकलापक में लगे ए ए ् यजत त, या दोनक, द्वारा धारा 285 ख
के अधीन प्रस्ट्तुत दकया िाने िाला अपेजक्षत जििरण प्रत् येक पूिडिष ड के जलए प्ररुप 52क में होगा ।
6189 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(2) प्ररुप सं. 52क, पूिडिष ड की समाजत से 60 ददनक के भीतर प्रस्ट्त ुत दकया िाएगा ।
(3) धारा 285ख के प्रयोिन हते ु, जिजहत प्राजधकारी, आय-कर प्रधान महाजनदिे क (प्रणाली) या आय-कर महाजनदिे क (प्रणाली) या
यथाजस्ट् थजत, आय-कर प्रधान महाजनदिे क (प्रणाली) या आय-कर महाजनदिे क (प्रणाली) द्वारा प्राजधकृत कोई ् यजत त होगा ।”
(4) प्ररुप सं. 52क, इलेतरॉजनक रूप से प्रस्ट्तुत दकया िाएगा,—
(i) जडिी ल हस्ट् ताक्षर के अधीन इलैत राजनक रुप से प्रस्ट् तुत दकया िाएगा, यदद आय-कर जििरणी जडिी ल हस्ट् ताक्षर के अधीन
प्रस्ट् तुत की िानी अपेजक्षत ह;ै
(ii) खंड (i) के अधीन न आने की दिा में इलैत राजनक सत् यापन कोड के माय म से इलैत राजनक रुप से प्रस्ट् तुत दकया िाएगा।
(5) यथाजस्ट् थजत, आय-कर प्रधान महाजनदिे क (प्रणाली) या आय-कर महाजनदिे क (प्रणाली), -
(क) प्ररुप सं. 52क प्रस्ट् तुत करने और सत् यापन करने के प्रयोिनक के जलए प्रदरिययाएं, प्रारुप और मानक जिजहत करेगा;
(ख) प्ररुप सं. 52क प्रस्ट् तुत और सत् यापन करने के संबंध में ददन-प्रजतददन के प्रिासन हते ु उत् तरदायी होगा; और
(ग) प्ररुप संखय ांक 52क के संबंध में अजभलेखीय और पुनप्राडजप्त नीजतयां, समुजचत सुरक्षा जिरचना करने और कायाडन्द् ियन के
जलए उत् तरदायी होगा ।
(6) आय-कर प्रधान महाजनदिे क (प्रणाली) या आय-कर महाजनदिे क (प्रणाली) या यथाजस्ट् थजत, आय-कर प्रधान महाजनदिे क (प्रणाली)
या आय-कर महाजनदिे क (प्रणाली) द्वारा प्राजधकृत कोई ् यजत त, प्ररुप सं. 52क जनधाडरण अजधकारी को अग्रेजष त करेगा ।
ठ प ण :- इस जनयम के प्रयोिनक के जलए, “जिजनिदट दरिययाकलाप” का िही अथड होगा िो इसका अजधजनयम की धारा 285ख के
ठ प ण में ह ै।”
3. मूल जनयमक में, पठरजिट -2 में, प्ररुप सं. 52क के स्ट्थ ान पर, जनम् नजलजखत प्ररुप रखा िाएगा, अथाडत् :-
प्ररुप संखय ाकं 52क
(जनयम 121क दखे )ें
चलजचत्र जनमाणड करन ेिाल ेदकजसक ् यजतत या जिजनिदट दरिययाकलाप म ेंलगे ए ए ्य जतत या दोनक, द्वारा आय-कर अजधजनयम, 1961
की धारा 285ख के अधीन प्रस्ट्त तु दकया िान ेिाला जििरण
दकसी चलजचत्र दिल् म के जनमाडता/जिजनिदट दरिययाकलाप में नाम
लगे ए ए ् यजतत के ब् यौरे
प्राजस्ट् थजत
आिासीय प्राजस्ट् थजत
स्ट् थायी खाता संख यांक या
आधार संख यांक (यदद लागू
हक)
कर क ौती खाता संख यांक
कर संग्रहण खाता संख यांक
पता
सुसंगत पूिडिष ड जिसके जलए जििरण प्रस्ट् तुत दकया िा रहा ह ै
पूिड िष ड के दौरान जनर्ममत चलजचत्र दिल् में
जनर्ममत
चलजचत्रदिल् मक/दकए
दकए गए जिजनिदट दरिययाकलाप
गए जिजनिदट
दरिययाकलापक की संखय ा
भाग क – पूि डिष डके दौरान, जनर्ममत प्रत्य ेक चलजचत्र या दकए गए जिजनिदट दरिययाकलाप के ब्य ौरे ( पिू डिष ड के दौरान बए चलजचत्र दिल्म क के
जनमाणड या बए जिजनिदट दरिययालापक म ें लग ेहोन ेकी दिा म,ें भाग क और भाग ख म,ें पथृ क रुप स ेप्रत्य के दिल्म /जिजनिदट दरिययाकलाप के ब्य ौरे
उपलब्ध करें ।)[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
दिल्म का नाम या
जिजनिदष्ट दरिययाकलाप
सेल्युलाइड दिल्म
दिल् म की प्रकृजत*
सेल्युलाइड दिल्म से जभन्द्न
आयोिन प्रबंध
खेल आयोिन प्रबंध
जिजनिदट दरिययाकलाप िृत्तजचत्र जनमाडण
की प्रकृजत * ेलीजििन पर या अन्द् य उत् कृट ल े िामड या दकसी अन्द्य उसी प्रकार के ले िामड पर प्रसारण के जलए कायडरियमक का जनमाडण
अन्द्य प्रदिडन कला
कोई अन्द्य अजधसूजचत दरिययाकलाप (कृपया जिजनिदष्ट करें)
चलजचत्र दिल्म जनमाडण के प्रारंभ या जिजनिदष्ट दरिययाकलाप के प्रारंभ की तारीख **
तया चलजचत्र दिल्म या जिजनिदष्ट दरिययाकलाप पूिडिष ड में पूरा हो गया था हां नहीं
यदद हां, चलजचत्र दिल् म जनमाडण या जिजनिदट दरिययाकलाप के पूरा होने की तारीख**
भाग ख : चलजचत्र जनमाणड या जिजनिदट दरिययाकलाप म ेंलग ेए ए ्य जतत या चलजचत्र दिल्म जनमाणड या जिजनिदट दरिययाकलाप म ेंलग ेए ए प्रत्य के
् यजतत को उसस ेिोय देय के कुल 50 हिार रुपय ेस ेअजधक के सदं ाय के ब्य ौरे
रियम नाम पता पैन या दिल् म का संदत् त /देय रकम (रुपये में) यदद स्रोत पर कर क ौती की गई ह,ै तो उपलब् ध करें :
सं. आधार नाम या
नकद में नकद देय कुल कर क ौती धारा जिसके अधीन ीडीएस का ा गया है/
सं. जिजनिदट
संदत् त से रकम की रकम क ौती योग् य
(यदद दरिययाकलाप
जभन्द्न (रुपये में)
लागू जिससे
संदत् त
हो) संदाय
संबंजधत ह ै
*ड्रापडाउन उपलब् ध कराया िाए
**दद/मम/िि प्रारुप में
***भाग क से ड्रापडाउन उपलब् ध कराया िाए [“दिल् म का नाम या जिजनिदट दरिययाकलाप”]
सत्य ापन
मैं………………., यह घोष णा करता ह ंदक िो भी उपरोत त कथन दकया गया ह,ै मेरे सिोत् तम ्ान और जिश् िास में सत् य ह।ै आि,
…………. तारीख को सत् याजपत .
स्ट् थान:
तारीख:
प्राजधकृत हस्ट् ताक्षरी के हस्ट् ताक्षर.”
[अजधसूचना सं. 109 / 2022 /िा. सं. 370142/44/2022- ीपीएल]
मृणाजलनी कौर सप्रा, जनदिे क
ठ प ण : मूल जनयम, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (ii) में अजधसूचना का.आ. सं. 969(अ), तारीख
26 माचड, 1962 द्वारा प्रकाजित दकए गए थे और अजधसचूना सा.का.जन. संखय ांक 677(अ), तारीख 1.9.2022 द्वारा अंजतम
बार संिोजधत दकए गए ।4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 14th September, 2022
INCOME-TAX
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.
(3) For the purpose of section 285B, the prescribed authority shall be the Principal Director General of Income-tax
(Systems) or the Director General of Income-tax (Systems), as the case may be, or any person authorised by the
Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems).
(4) Form No. 52A, shall be furnished electronically,—
(i) under digital signature, if the return of income is required to be furnished under digital signature;
(ii) through electronic verification code in a case not covered under clause (i).
(5) The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the
case may be, shall,––
(a) specify the procedures, formats and standards for the purposes of furnishing and verification of Form No.
52A;
(b) be responsible for the day-to-day administration in relation to furnishing and verification of Form No.
52A; and
(c) be responsible for formulating and implementing appropriate security, archival and retrieval policies in
relation to Form No. 52A.
(6) The Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the
case may be, or any person authorised by the Principal Director General of Income-tax (Systems) or Director
General of Income-tax (Systems) shall forward Form No. 52A to the Assessing Officer.
Explanation: For the purposes of this rule, "specified activity" shall have the same meaning as assigned to it in the
Explanation to section 285B of the Act.‖
3. In the principal rules, in Appendix II, for Form No. 52A, the following Form shall be substituted, namely:-
―FORM NO. 52A
[See rule 121A]
Statement to be furnished under section 285B of the Income-tax Act, 1961 by a person carrying on
production of a cinematograph film or engaged in specified activity or both
Details of the producer of a cinematograph film / person Name
engaged in specified activity
Status
Residential status
Permanent Account[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5
Number or Aadhaar
number (if applicable)
Tax Deduction
Account Number
Tax Collection
Account Number
Address
Relevant previous year for which the statement is being
furnished
Number of cinematograph Cinematograph films produced
films / specified activity
Specified activity undertaken
undertaken during the
previous year
PART-A: Details of each cinematograph film produced or specified activity undertaken during the previous year (In case
of production of multiple cinematograph films or engagement in multiple specified activities during the year, provide
details in Part-A and Part-B for each film/specified activity separately):
Name of the film or
specified activity
Celluloid film
Nature of the film*
Other than celluloid film
Event management
Sports event management
Documentary production
Nature of specified
activity* Production of programmes for telecasting on television or over the top platforms or any other similar
platform
Other performing arts
Any other notified activity (please specify)
Date of starting of production of cinematograph film or commencement
of specified activity**
Whether the cinematograph film or specified activity was completed in Yes No
the previous year
If yes, date of completion of production of cinematograph film or
specified activity**
PART-B: Details of payments of over Rs. 50,000 in the aggregate made by the person carrying on production of
cinematograph film or engaged in specified activity, or due from him to each person engaged in the production of the
cinematograph film or specified activity:
S. Name Address PAN or Name of Amount paid/due(in Rs.) If tax deducted at source, then provide:
No. Aadhaar the film
Paid Paid Amount Total Amount Section under which TDS is deducted/
number (if or
in other due of tax deductible
applicable) specified
cash than deducted
activity to
cash (in Rs.)
which the
payment
relates***
*dropdown to be provided
**in dd/mm/yyyy format
***dropdown to be provided from Part-A [―Name of the film or specified activity‖]6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Verification
I ………………., do hereby declare that what is stated above is true to the best of my knowledge and belief.
Verified today, the day of………….
Place:
Date:
Signature of the Authorised Signatory.‖
[Notification No. 109/2022/F. No. 370142/ 44/2022-TPL]
MRINALINI KAUR SAPRA, Director
Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii)
vide notification number S.O. 969 (E), dated the 26th March, 1962 and was last amended vide notification
number G.S.R. 677(E) dated 1.9.2022.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.