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Section285B
The Income-tax Act, 1961

Submission of statements by producers of cinematograph films or persons engaged in specified activity

Repealed From 01 Apr 1962 Act 43 of 1961 As on 24 Oct 2026

Act 43 of 1961 Ministry Finance Enacted 13 Sep 1961 In force 01 Apr 1962 Cited by 8 provisions

This provision is repealed. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026. It is reproduced because conduct before that date is still charged, tried and appealed under it.

Section 285B of the Income-tax Act, 1961 deals with submission of statements by producers of cinematograph films or persons engaged in specified activity. Any person carrying on the production of a cinematograph film or engaged in any specified activity, or both, during the whole or any part of any financial year shall, in respect of the period during which such production or specified activity is carried on by him in such financial year, furnish with The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.

Any person carrying on the production of a cinematograph film or engaged in any specified activity, or both, during the whole or any part of any financial year shall, in respect of the period during which such production or specified activity is carried on by him in such financial year, furnish within the prescribed period, a statement in the prescribed form to the prescribed income-tax authority in the prescribed manner, containing particulars of all payments of over 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 or specified activity.

Explanation.—For the purposes of this section, "specified activity" means any event management, documentary production, production of programmes for telecasting on television or over the top platforms or any other similar platform, sports event management, other performing arts or any other activity as the Central Government may, by notification in the Official Gazette, specify in this behalf.

Obligation to furnish statement of financial transaction or reportable account.

Section 285B, The Income-tax Act, 1961 (Act 43 of 1961).

Now in the Income-tax Act

INCOME-TAX-ACT-2025 507 Submission of statements by producers of cinematograph films or persons engaged in specified activity Official correspondence

Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.

Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 8

  1. Finance Act s. 24 Amendment of section 285B
  2. Finance Act s. 63 Amendment of section 285B
  3. Finance Act s. 71 Amendment of section 285B
  4. Finance Act s. 98 Insertion of new section 285BA
  5. Finance Act s. 85 Substitution of new section for section 285B
  6. s. 272A Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc
  7. s. 295 Power to make rules
  8. Income-tax Rules s. 121A [Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity

Questions about Section 285B

What does Section 285B of the Income-tax Act deal with?

Section 285B of the Income-tax Act is headed "Submission of statements by producers of cinematograph films or persons engaged in specified activity". Any person carrying on the production of a cinematograph film or engaged in any specified activity, or both, during the whole or any part of any financial year shall, in respect of the period during which such production or specified activity is carried on by him in such financial year, furnish with

How do I find court cases under Section 285B of the Income-tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Act 285B, section 285B Income Tax Act, section 285B of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 285B of the Income-tax Act, and has it changed?

8 other provisions in this corpus refer back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 507 (Submission of statements by producers of cinematograph films or persons engaged in specified activity), which replaced it; conduct before that date is still charged, tried and appealed under this section.

When did Section 285B of the Income-tax Act come into force?

Section 285B of the Income-tax Act, cited as Income Tax Act 285B, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by the Income Tax Department, as amended by the Finance Act, 2026. India Code holds no record of this Act in any form. This page is not a substitute for legal advice.