Rule – 40B, Special provision for payment of tax by certain companies
March 22, 2018
Rule – 40BB, Amount received by the company in respect of issue of share
March 22, 2018

Rule – 40BA, 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.

Reference: www.incometaxindia.gov.in

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