https://www.taxtmi.com/acts?id=15435 Rule 40BA prescribes that the accountant's report required under section 115JC(3) must be furnished in Form No. 29C for persons other than a company. Form No. 29C is used to certify the computation of adjusted total income and alternate minimum tax under Chapter XII-BA, and its annexure requires details of the assessee, total income before Chapter XII-BA, deductions claimed, adjusted total income, and alternate minimum tax. Where any statement in the report is negative or qualified, reasons must be stated. en-us Mon, 05 Dec 2011 18:52:10 +0530 Wed, 20 May 2026 16:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15435 Rule 40BA prescribes that the accountant's report required under section 115JC(3) must be furnished in Form No. 29C for persons other than a company. Form No. 29C is used to certify the computation of adjusted total income and alternate minimum tax under Chapter XII-BA, and its annexure requires details of the assessee, total income before Chapter XII-BA, deductions claimed, adjusted total income, and alternate minimum tax. Where any statement in the report is negative or qualified, reasons must be stated. Act-Rules Income Tax Mon, 05 Dec 2011 18:52:10 +0530 https://www.taxtmi.com/acts?id=15435