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Applicability of Form 29B (115JB), Income Tax

Issue Id: - 116962
Dated: 13-1-2021
By:- Shubham Kansal
Applicability of Form 29B (115JB)

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Dear Experts,

In case of company having losses as per normal provisions of Income Tax Act as well as losses as per Companies Act, i.e. company neither paid any MAT nor reversed taxes under MAT in a particular year, is there any requirement to file Form 29B ?

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