• Tax Law
  • FAQ
  • Form 164 - (Statement under Section 507 of the Income-tax Act, 2025)
  • Shweta Verma
  • img March 28, 2026

Form 164 - (Statement under Section 507 of the Income-tax Act, 2025)

Form 164 is a mandatory annual statement to be filed under section 507 of the Income-tax Act, 2025 by every person engaged in: • Production of a cinematograph film, or • Any specified activity such as event management, sports events, documentary production, OTT/TV program production, performing arts, or any similar notified activity. It discloses: • Details of each film/activity undertaken, • Dates of commencement and completion, • Payments exceeding ₹50,000 (in the aggregate per payee) made to persons engaged in the production/activity, and • TDS details, wherever applicable

https://www.incometaxindia.gov.in/documents/d/guest/form-164-faqs

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Shweta Verma

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