IT (Ninth Amendment) Rules, 2012 - Substitution of Rule 40BA And Form No. 29C

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...., the following rule shall be substituted, namely:- "Special provisions for payment of tax by certain persons other than a company. 40BA. The report of an accountant which is required to be furnished by the assessee under sub-section (3) of section 115JC, shall be in form No. 29C". 3. In Appendix-II of the said rules, for Form No. 29C, the following form shall be substituted, namely:- "FORM NO. 29C [See rule 40BA] Report under section 115JC of the Income-tax Act, 1961 for computing adjusted total income and alternate minimum tax of the person other than a company 1. I/We1 have examined the accounts and records of_____________ (name and address of the assessee with PAN) engaged in business of _______________ (nature of business) in or....

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....utation of Adjusted Total Income and Alternate Minimum Tax for the purposes of section 115JC of the Income-tax Act, 1961 1. Name of the assessee   2. Address of assessee   3. Permanent Account Number   4. Assessment year   5. Total income of the assessee computed in the manner laid down in the Income-tax Act before giving effect to Chapter XII-BA of the Income-tax Act, 1961(43 of 1961)   6. Income-tax payable on total income referred to in Column 5 above   7. The amount of deduction claimed under any section (other than section 80P) included in Chapter VI-A under the heading "C. - Deductions in respect of certain incomes" Sl. No. Section under which deduction claimed Amount of deduction c....

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.... . . . . . . . . . . . . . . . . is Rs.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  , which has been determined on the basis of the details in Annexure A to this Form. 3. In my/our * opinion and to the best of my/our* knowledge and according to the explanations given to me/us* the particulars given in the Annexure A are true and correct. Date. . . . . . . . . . . . . . . . . . . . Signed Accountant Notes: 1. *Delete whichever is not applicable. 2. †This report is to be given by- (i)  a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or (ii) any person, who in relation to any State, is by virtue of the provisions ....