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of <h1>Companies Must Submit Accountant Report for MAT Under Rule 40B, Income Tax Rules 1962, Using Form 29B</h1> Rule 40B of the Income Tax Rules, 1962, addresses the requirement for certain companies to submit a report from an accountant when filing their income tax return under section 115JB. This report, which pertains to the Minimum Alternate Tax (MAT), must be submitted in Form No. 29B. This provision was introduced through the Income-tax (Nineteenth Amendment) Rules, 2000, effective from September 27, 2000.
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