 Those who are responsible for registering,----- or, maintaining books of account or other documents containing a record of any specified financial transaction, shall furnish an annual information return in Form No.61A.Producers of a cinematographic film during the financial year shall, prepare and deliver to the Assessing Officer a statement in the Form No.52A,
whichever is earlier.With effect from 01,June 2011, Non-Resident having a liaison office in India shall prepare and deliver a statement in Form No.