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of <h1>Chartered Accountant Report on Book Profits Calculation for Companies under Section 115JB of Income-tax Act, 1961</h1> The document is a report under Section 115JB of the Income-tax Act, 1961, used for computing the book profits of a company. It is completed by a chartered accountant who examines the company's accounts and certifies that the book profits have been calculated according to the Act. The form includes details such as the company's name, address, PAN, assessment year, financial year, total income, and income tax payable. It requires confirmation of compliance with accounting standards and methods. The report includes sections for adjustments based on Indian Accounting Standards and outlines the computation of book profits and applicable tax rates.
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