78[Submission of statements by producers of
cinematograph films.
285B. 79Any person carrying on the production of a
cinematograph film during the whole or any part of any financial year shall, in
respect of the period during which such production is carried on by him in such
financial year, prepare and deliver or cause to be delivered to the 80[Assessing] Officer, within thirty days from the end of such financial
year or within thirty days from the date of the completion of the production of
the film, whichever is earlier, a statement in the prescribed form containing
particulars of all payments of over
81[fifty] thousand rupees in the aggregate made
by him or due from him to each such person as is engaged by him in such
production 82[***].]