Rule 40BA : Special provisions for payment of tax by certain persons other than a company.
(Part VIIB of Income Tax Rules 1962)
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.
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.
- Rule 40BA was substituted by the Income Tax (9th Amendment) Rules, 2012, w.e.f. 1st Apr. 2013
Reference/Source: Check at Income Tax site for latest version of the Rules - link
This page was last updated on 17th October 2016.