Income tax (32nd Amendment), Rules, 2021

Nov 25, 2021 | by TeamLease RegTech Legal Research Team

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Finance & Taxation Compliance

The Central Board of Direct Taxes (CBDT) on November 23, 2021 issued the Income tax (32nd Amendment), Rules, 2021 to further amend the Income-tax Rules,1962. This shall come into force on November 23, 2021.

The following amendment has been made namely: -

• Form 52A which specify “The statement required to be furnished by a person carrying on production of cinematograph films” has been substituted namely: -

“Statement to be furnished to the Assessing Officer of the Income-tax Act, 1961, in respect of production of a cinematograph film.”


[Notification No. G.S.R. 831(E)]





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