Rule 236: Form No. 164 statement by film producers and persons engaged in specified activity
Section 507 of the Income-tax Act, 2025 requires a person carrying on the production of a cinematograph film or engaged in a specified activity, or both, to furnish a statement of payments to persons engaged by him. Rule 236 prescribes Form No. 164 for each tax year, a sixty-day time limit, the authority that receives it and the forwarding of the form to the Assessing Officer.
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Bare law
Rule 236 - Form of statement to be furnished by producers of cinematograph films or persons engaged in specified activity
(1) The statement required to be furnished under section 507 by a person carrying on production of cinematograph film or engaged in specified activity, or both, shall be in Form No. 164 for each tax year.
(2) Form No. 164 shall be furnished within sixty days from the end of the tax year.
(3) For the purpose of section 507, the prescribed authority shall be the Director General of Income-tax (Systems) or any person authorised by him.
(4) The Director General of Income-tax (Systems) or any person authorised by him shall forward Form No. 164 to the Assessing Officer.
(5) For the purposes of this rule, "specified activity" shall have the meaning assigned to it in section 507(3).
Rule breakdown
Form and time limit: Rule 236(1) and (2)
The statement under section 507 is in Form No. 164 for each tax year. It must be furnished within sixty days from the end of the tax year.
What the statement contains: section 507(2)
Section 507(2) says the statement contains particulars of all payments of over ₹50000 in the aggregate made by the person, or due from him, to each person engaged by him in the production or specified activity.
Who receives it: Rule 236(3) and (4)
The prescribed authority for section 507 is the Director General of Income-tax (Systems) or any person authorised by him. That authority forwards Form No. 164 to the Assessing Officer.
Specified activity: Rule 236(5)
Rule 236(5) adopts the meaning in section 507(3). Section 507(3) covers 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 and any other activity the Central Government may notify.
Key takeaways
Form No. 164
One statement for each tax year.
Sixty days
Due within sixty days from the end of the tax year.
Payments over ₹50000
Section 507(2) requires particulars of payments over ₹50000 in the aggregate to each person engaged.
Practical checklist
- Keep a payee-wise ledger of payments made or due to each person engaged, so the aggregate can be checked.
- Check whether your activity falls within section 507(3).
- Diary the sixty-day deadline after each tax year.
Avoid
- Do not assume Rule 236 is only for feature films; specified activities are covered too.
- Do not leave out payments that are due but not yet paid; section 507(2) covers payments made or due.
FAQs
Does Rule 236 apply only to film producers?
No. It also applies to persons engaged in a specified activity as defined in section 507(3), such as event management, documentary production and production of programmes for television or over the top platforms.
When is Form No. 164 due?
Within sixty days from the end of the tax year (Rule 236(2)).
To whom is Form No. 164 furnished?
To the Director General of Income-tax (Systems) or any person authorised by him, who forwards it to the Assessing Officer (Rule 236(3) and (4)).
Glossary
- Specified activity
- The activities listed in section 507(3), adopted by Rule 236(5).
- Prescribed authority
- The Director General of Income-tax (Systems) or any person authorised by him (Rule 236(3)).