Amendment of section 115JC.

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..... in such form as may be prescribed, from an accountant referred to in the Explanation below sub-section ( 2 ) of section 288, certifying that the adjusted total income and the alternate minimum tax have been computed in accordance with the provisions of this Chapter and furnish such report by that date shall be substituted; (ii ) after sub-section (4 ), the following sub-section shall be inserted, .....

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..... (3) of the said section provides that every person to whom the said section applies shall obtain a report in such form as may be prescribed, from an accountant, certifying that the adjusted total income and the alternate minimum tax have been computed in accordance with the provisions of this Chapter and furnish such report on or before the due date for furnishing of return of income under sub-se .....

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..... o provide that the provisions contained therein shall not apply to a person who has exercised the option referred to in section 115BAC or section 115BAD. This amendment will take effect from 1st April, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulation .....

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