Form 29B

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Whether Form 29B should be filed even if company is not laible to pay MAT?
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No. As per Sec. 115JB (4), it is mandatory only for Companies to which Sec. 115 JB is applicable, i.e., when the tax payable on total income of the company computed under the normal provisions of the Act is less than 18.5% of its “Book Profits”

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