CBDT Instruction on Section 285B Of The Income – Tax Act, 1961 – Film Producers – Submission Of Statement By – Statements Should Contain All Payments Exceeding Rs. 5,000, And Not Merely Such Payments To Employees And Professionals

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SECTION 285B OF THE INCOME – TAX ACT, 1961 – FILM PRODUCERS – SUBMISSION OF STATEMENT BY – STATEMENTS SHOULD CONTAIN ALL PAYMENTS EXCEEDING RS. 5,000, AND NOT MERELY SUCH PAYMENTS TO EMPLOYEES AND PROFESSIONALS INSTRUCTION NO. 1727, DATED 22-8-1986 1. Section 285B of the Income-tax Act, 1961 provides that any person carrying on the production of…

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