Income-tax (Nineteenth Amendment) Rules, 2000

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....to force on the date of their publication in the Official Gazette. 2. In Income-tax Rules, 1962,- (a) the following shall be inserted, namely,- after PART, VIIA, PART VIIB [40BSpecial provision for payment of tax by certain companies The report of an accountant which is required to be furnished by the assessee along with the return of income, under sub-section (4) of section 115JB shall be in Form No 29B.";   (b) in Appendix II, after FORM NO. 29A the following shall be inserted, namely.- FORM No. 29B [See rule 40B] Report under section 115JB of the Income-tax Act, 1961 for computing the book profits of the company 1. I / We* have examine the accounts and records of ......................................

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....sp;                                                                                                                                                                                                                     &nbs....

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....ere any of the matter stated in this report is answered in the negative or with a qualification, the report shall state the reasons thereof. ANNEXURE A [See paragraph 2] Details relating to the computation of book profits for the purposes of section 115JB of the Income-tax Act, 1961 1. Name of the assessee                                                       2. Particulars of address 3. Permanent Account Number 4. Assessment year 5. Total income of th....

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....he extent and       nature of variation be specified. ).                                        YES  /  NO 9. Net profit according to Profit and Loss Account            referred to in (7) above.                                            &nb....