<h1>Book profit computation under section 115JB mandates statutory reconciliations and Ind AS transition adjustments for minimum tax consequences.</h1> Report under section 115JB requires a practising chartered accountant to certify that a company's book profits are computed in accordance with the section, disclose the tax determined on that basis, and support the computation with an Annexure. The Annexure (Part A) reconciles profit per statement of profit and loss with statutory additions and deductions and Ind AS adjustments to arrive at book profit and the resulting tax; Part B captures other comprehensive income and related revaluation and fair value movements; Part C records convergence transition adjustments and phases their effect into book profit.