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Rule 40BA of Income Tax Rules 1962: Special provisions

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

Check at Income Tax Dept. official site for latest version of the Rule.

This page was created/last updated on 17th October 2016.