C&AG's performance Audit report No.1 of 2019 on "Assessment of assesses in entertainment sector- verification of expenses in assessment of entertainment sector

Updated on: 21st Oct, 2025

location Central 
The CBDT directs AOs to ensure uniformity in assessing the entertainment sector by examining pre-operative expenses under Section 32D, verifying Form No. 52A (with possible Section 272A penalty) from film producers, and allowing deductions per Rules 9A/9B. Please refer the circular for more details.
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