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    <title>Applicability of Form 29B (115JB)</title>
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    <description>Form 29B is required only where tax is payable under the Minimum Alternate Tax provisions; losses under the Income Tax Act or Companies Act, absent MAT payable or reversal, do not themselves necessitate filing Form 29B.</description>
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      <description>Form 29B is required only where tax is payable under the Minimum Alternate Tax provisions; losses under the Income Tax Act or Companies Act, absent MAT payable or reversal, do not themselves necessitate filing Form 29B.</description>
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