Rule 40B - Special provision for payment of tax by certain companies - Income-tax Rules, 1962

1 [PART VIIB MINIMUM ALTERNATE TAX 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. ] ************** NOTES:- 1. Inserted vide Income-tax (Nineteenth Amendment) Rules, 2000 dated 27-09-2000