CBDT notifies revised Form no. 29B for MAT Audit

G.S.R. 1028(E).—In exercise of the powers conferred by sub-section (4) of section 115JB read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the  following rules further to amend the Income-tax Rules, 1962, namely;—

1. (1) These rules may be called the Income-tax (22nd Amendment), Rules, 2017.

(2) They shall come into force from the date of their publication in the official Gazette.

2. In the Income-tax Rules, 1962, —

(A) in rule 12, in sub-rule (2), in the proviso, after the words, figures and letters “section 115JB”, the words, figures and letters “section 115JC” shall be inserted;

(B) in Appendix II, for the ‘Form No. 29B’, the following Form shall be substituted, namely:-

“FORM NO.29B

[See rule 40B]G.S.R. 1028(E).—In exercise of the powers conferred by sub-section (4) of section 115JB read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the  following rules further to amend the Income-tax Rules, 1962, namely;—

1. (1) These rules may be called the Income-tax (22nd Amendment), Rules, 2017.

(2) They shall come into force from the date of their publication in the official Gazette.

2. In the Income-tax Rules, 1962, —

(A) in rule 12, in sub-rule (2), in the proviso, after the words, figures and letters “section 115JB”, the words, figures and letters “section 115JC” shall be inserted;

(B) in Appendix II, for the ‘Form No. 29B’, the following Form shall be substituted, namely:-

“FORM NO.29B

[See rule 40B]