Form 29b (mat)

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Querist : Anonymous (Querist)
18 September 2013 In every case online filing of Form 29B is mandatory or not?

19 September 2013 Sub-section (4) of section 115JB begins with the words "every company to which this section applies......" A conjoint reading of these provisions indicates that the requirement of audit under section 115JB shall apply to companies which are liable to pay tax by virtue of section 115JB.

So if MAT provisions are not applicable than filing of form 29B is not required.


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