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About minimum alternative tax sec- 115jb

This query is : Resolved 

13 November 2013 dear sir,

a company has filled its itr within due date as per normal tax computation. now, the company wants to revise its return. while doing so, computation of tax as per mat appears to be higher than normal tax.

i would like to know whether form 29b is applicable for revised return.

13 November 2013 If tax is payable according to 115JB, form 29B becomes mandatory irrespective of return is original or revised.

13 November 2013 agreed with Warrier sahab.


14 November 2013 But if there are any consequences for a CA certifying mat report after due date for a revised return

14 November 2013 there wont not be any consequence for the CA.



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