Section 285B Income Tax Act: Statements by Film Producers and Specified Activities
Section 285B of the Income-tax Act, 1961 required reporting of certain payments made or payable by producers of cinematograph films and persons undertaking specified activities. From 1 April 2026, the corresponding provision is Section 507 of the Income-tax Act, 2025. This guide explains the persons covered, reportable payments, forms and practical compliance requirements.
Section 285B: scope and statutory meaning
Under Section 285B, as substituted by the Finance Act, 2022, a person carrying on film production, a specified activity, or both during any part of a financial year must furnish a statement to the prescribed income-tax authority in the prescribed form, period and manner. The statement covers payments exceeding Rs. 50,000 in aggregate per person made or due to persons engaged in the production or activity. The threshold is strictly over Rs. 50,000, not Rs. 50,000 or more.
The earlier version of the section, reproduced on this page before its revision, referred only to cinematograph film producers and a 30-day deadline. That wording was superseded by the Finance Act, 2022 and must not be used for subsequent reporting periods.
What is a specified activity?
The statutory definition includes event management, documentary production, production of programmes for television, over-the-top (OTT) platforms or similar platforms, sports event management, other performing arts, and any other activity specified by the Central Government through notification. Thus, the obligation is not confined to conventional film production.
Payments that must be disclosed
The reporting obligation applies to the aggregate amount paid or payable to each person engaged in a covered production or specified activity. A producer should reconcile contracts, advances, invoices, amounts accrued but unpaid and actual disbursements. The statement is a disclosure requirement; it does not by itself determine whether a payment is deductible or whether tax must be deducted at source.
Section 507 of the Income-tax Act, 2025
Section 507 applies under the Income-tax Act, 2025 from 1 April 2026. Sub-section (1) requires a person carrying on film production or specified activity during all or part of a tax year to furnish the prescribed statement. Sub-section (2) requires particulars of payments over Rs. 50,000 in aggregate made or due to each engaged person. Sub-section (3) defines specified activity, including event management, documentary and television/OTT programme production, sports event management and performing arts.
The 2025 provision preserves the core reporting obligation while presenting it in numbered sub-sections. Historical compliance under the 1961 Act should be assessed against the rules and law applicable to the relevant period.
Forms, rules and filing deadline
| Reporting regime | Prescribed statement | Rule and timing |
|---|---|---|
| Income-tax Act, 1961: Section 285B | Form No. 52A | Rule 121A of the Income-tax Rules, 1962: generally within 60 days after the end of the previous year. |
| Income-tax Act, 2025: Section 507 | Form No. 164 | Rule 236 of the Income-tax Rules, 2026. Follow the applicable prescribed deadline and filing instructions for the tax year. |
For the current form, consult the Income Tax Department's official Form 164 frequently asked questions. The previous filing requirements are explained in its Form 52A guidance.
Practical compliance checklist
- Identify all covered film productions and specified activities undertaken during the year, including unfinished projects.
- Compile each engaged person's identifying particulars and aggregate payments made or due.
- Check the Rs. 50,000 per-person threshold and reconcile figures with books and TDS records.
- Use the prescribed form and rule applicable to the reporting tax year.
- File with the prescribed income-tax authority and retain the acknowledgement and supporting records.
Official legal references
- Income Tax Department: Section 285B of the 1961 Act
- Income-tax Act, 2025, as amended by the Finance Act, 2026 (Section 507)
- Income Tax Department: 1961 to 2025 section correspondence
- Income Tax Department: Form 164 and Rule 236 guidance
Frequently asked questions
Does Section 285B cover OTT and event management?
Yes. Its definition of specified activity includes OTT/television programme production, event management, documentary production, sports event management and performing arts.
Are payments of exactly Rs. 50,000 reportable?
The statutory test refers to payments over Rs. 50,000 in aggregate per engaged person. Exactly Rs. 50,000 does not exceed that threshold.
What provision applies from 1 April 2026?
Section 507 of the Income-tax Act, 2025 is the corresponding provision. The prescribed statement is Form No. 164 under Rule 236.
This article provides general statutory information. Check notifications, rules and portal instructions applicable to the particular tax year before filing.