The guidance relates to examining expenses in various segments of the entertainment sector, including television, radio, music, event management, films, animation and visual effects, broadcasting, sports, and amusement. A key focus area identified is the treatment of pre-operative expenses, incurred before the commencement of business. AOs are advised to examine such expenses in line with Section 35D for their eligibility for amortisation. Another area of guidance pertains to the declaration of expenses in feature film production. Assessees are required to submit Form No. 52A within thirty days from either the end of financial year or film completion date, whichever is earlier.