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Rule 40B of Income Tax Rules 1962: Special provision for payment of tax by certain companies

Rule 40B : Special provision for payment of tax by certain companies
(Part VIIB of Income Tax Rules 1962)

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.





Extra Notes for Readers:

- Part VIIB of Income Tax Rules 1962 was introduced by the Income Tax (19th Amendment) Rules, 2000, w.e.f. 27th Sep. 2000.


Reference/Source: Check at Income Tax site for latest version of the Rules - link

This page was last updated on 17th October 2016.
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