Rule 236 prescribes Form No. 164 for the statement a producer of cinematograph films, or a person in a specified activity, furnishes under section 507 for each tax year, within sixty days from the end of the tax year, to the Director General of Income-tax (Systems).
236
Rules 2026 · Rule 236
Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity
Rules 201-260
The rule. The statement is in Form No. 164 for each tax year (sub-rule 1), furnished within sixty days from the end of the tax year (sub-rule 2). The prescribed authority is the Director General of Income-tax (Systems) or a person authorised by him (sub-rule 3), who forwards Form No. 164 to the Assessing Officer (sub-rule 4). "Specified activity" has the meaning in section 507(3) (sub-rule 5).