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of <h1>New Tax Rule Requires Companies to Submit Form 29B with Income Tax Returns u/s 115JB for Book Profits.</h1> The Income-tax (Nineteenth Amendment) Rules, 2000, issued by the Central Board of Direct Taxes, amends the Income-tax Rules, 1962. It introduces a new Part VIIB, which mandates that certain companies must submit a report from an accountant in Form No. 29B along with their income tax return. This report is required under Section 115JB of the Income-tax Act, 1961, to compute the book profits of a company. The form includes details such as the company's name, address, PAN, assessment year, total income, and tax payable. The report must be provided by a qualified accountant or auditor.
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