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Amendment of section 115JC.

..... ch form and ending with the word and figures section 139 , the words, figures and letters before the specified date referred to in section 44AB, in such form as may be prescribed, from an accountant referred to in the Explanation below sub-section (2) of section 288, certifying that the adjusted total income and the alternate minimum tax have been computed in accordance with the provisions of this .....

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..... uch previous year and he shall be liable to pay income-tax on such total income at the rate of eighteen and one-half per cent. Sub-section (3) of the said section provides that every person to whom the said section applies shall obtain a report in such form as may be prescribed, from an accountant, certifying that the adjusted total income and the alternate minimum tax have been computed in accord .....

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..... year 2020-2021 and subsequent assessment years. It is proposed to consequentially insert a new subsection (5) in the said section so as to provide that the provisions contained therein shall not apply to a person who has exercised the option referred to in section 115BAC or section 115BAD. This amendment will take effect from 1st April, 2021 and will, accordingly, apply in relation to the assessm .....

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