Mat credit

1. There is no return to be furnished but every company to whom MAT is applicable u/s 115JB shall furnish a report in form 29B along with their ROI. 
2. The above is mandatory for all the companies form whom MAT provision u/s 115JB is applicable irrespective of whether they are paying tax under MAT or through normal income tax. 
3. There is no specific form to be submitted for claiming credit but the same should be mentioned in the return of income. 
Please correct me if the above solution has an alternative view.