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    <title>Special provision for payment of tax by certain companies</title>
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    <description>A special provision under the Minimum Alternate Tax framework requires the accountant&#039;s report to be furnished by the assessee along with the return of income in the prescribed form. The report required under the relevant provision governing computation of tax on book profits must be filed in Form No. 29B. The rule functions as a compliance requirement for certain companies through the prescribed audit/reporting format.</description>
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