Form 29B explain

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some one please explain to me what's is form 29B and when it's file.
Replies (2)
Form 29B – Minimum Alternate Tax (MAT) Every company to whom the provisions of section 115JB applies is required to obtain a report from a CA in Form No. 29B certifying that the book profit has been computed in accordance with the provisions of section 115JB.

Report in Form 29B is to be filed online on or before due date of return filing.
Can we file it after ITR?
provided udin has been generated

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