Filing of Form 29 B

This discussion clarifies the deadline for filing Form 29 B, especially when a company has availed MAT benefits and is under tax audit. It confirms that Form 29 B can indeed be filed after the 30th September deadline, provided it is submitted before the Income Tax Return (ITR) is filed. This is permissible as the tax liability is finalised during ITR preparation and is independent of the Tax Audit Report (TAR).