Form 29B non filing consequences

what are the consequences of not filing form 29B?
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Quick Summary
Failing to file Form 29B can lead to your Minimum Alternate Tax (MAT) calculation not being recognised in the intimation under Section 143(1). Furthermore, the assessing officer may deem your tax return defective as per Section 139(9) of the Income Tax Act.

The MAT calculation will not be considered in the intimation u/s 143(1). Also, the assessing officer might consider it a defective return u/s 139(9).

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