Rules

40B Special provision for payment of tax by certain companies

[PART VIIB

SPECIAL PROVISIONS FOR PAYMENT OF TAX BY COMPANIES AND CERTAIN PERSONS OTHER THAN A COMPANY

Special provision for payment of tax by certain companies.

40B. The report of an accountant which is required to be furnished by the assessee along with the return of income, under sub-section (4) of section 115JB shall be in Form No. 29B.]

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