Rule 40BA - Special provisions for payment of tax by certain persons other than a company. - Income-tax Rules, 1962

2 [Special provisions for payment of tax by certain persons other than a company. 40BA. The report of an accountant which is required to be furnished by the assessee under sub-section (3) of section 115JC, shall be in form No. 29C . ] ********* Notes: 1. Inserted vide notification no. 60/2011 dated 1-12-2011 w.e.f. 1.4.2012 2. Substituted vide Notification No. 34/2012, Dated 28/08/2012, before it was read as:- 1 [Special provisions for payment of tax by certain limited liability partnerships 40BA. The report of an accountant which is required to be furnished by the assessee under sub-section (3) of section 115JC, shall be in Form No.29C.]