Notification No. 60/2011

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EXTRAORDINARY
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PART Il—Section 3—Sub-section (ii)
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PUBLISHED BY AUTHORITY
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: MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES) 4
NOTIFICATION
New Delhi, the 1st December, 2011
; Tee INCOME-TAX
S.0.2724(E).—In exercise of the powers conferred by section 295 of the Income-tax Act,1961
(43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
ee (1) These rules may be called the Income-tax (9 Amendment) Rules, 2011.
(2) They shall come into force on the Ist day of April, 2012.
2: In the Income-tax Rules, 1962, (hereafter referred to as the “said rules”), after rule 40B, the following rule shall be inserted, namely:-
“Special provisions for Payment of tax by certain limited liability partnerships |
40BA. The report of an accountant which is required jo be furnished by the assessee under sub-
section (3) of section 115JC, shall be in form No.29C.” . |
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, I
o : THE GAZETTE OF INDIA : EXTRAORDINARY (Parr II—Sec. 3(ii)] ,
. . . . i
3 In Appendix-II of the Said rules, after Form No.29B, the following form shall be inserted, .
namcly:-
“FORM NO. 29¢ ; tj
[See rule 40BA] | |
Report under section 115JC of the Income-tax Act, 1961 for ; :
em eeeeet at ieee tnt ints of hd Siy parte |
!
a I/We* have examined * the accounts and records of (name and address of the assessee with PAN) igt engaged in business of in order to arrive at the adjusted (nature of business) |
total income and the alternate minimum tax for the year ended on the 31st March, |
2. (a) I/We* certify that the adjusted total income and the alternate minimum tax has been computed in j accordance with the Provisions of Chapter XII-BA of the Income-tax Act. The tax payable under section IISJC of the
Income-tax Act in Tespect of the assessment \ eo, rT Sh ——________, Which has been determined |
on the basis of the details in Annexure A to this Form. : :
3. In my/our * opinion and to the best of my/our* knowledge and according to the explanations given to me/us* |
the particulars given in the Annexure A are true and correct,
Date |
Signed |
Tt Accountant i
‘ H
Notes: ‘ H
1.*Delete whichever is not applicable. H
2. {This report is to be given by-
(i) a Chartered accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or a}
; |
(ii) any Person, who in relation to any State, is by virtue of the provisions in sub-section (2) of section 1 |
226 of the Companies Act, 1956 (1 of 1956), entitled to be appointed to act as an auditor of i companies registered in that State.
3. Where any of the matters stated in this report is answered in the negative or With a qualification, the teport |
shall state the reasons therefor. i
|
|
leech: ” Pi i
I
|
i
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‘|
‘ sors |

[aM H—wve 3(ii)] OR Fl Usa : sary > ee e ANNEXURE A :
[See paragraph 2]
Details relating to the computation of Adjusted Total Income and Alternate Minimum Tax for the purposes of ‘|
section 115JC of the Income-tax Act, 1961
ee ee eee
¢ owas! a ee ae
Total income of the assessee computed in the manner laid down in the Income-tax Act before giving effect to
Chapter XII BA of the Income-tax Act
Income-tax payable on total income referred to in
Column 5 above
7. | The amount of deduction claimed under any section | SI. | Section under which | Amount of included in Chapter VI-A under the heading “C.” —| No. | deduction claimed deduction claimed
Deductions in respect of certain incomes" eke PAN Bereta 5) SR
- a eee i | | oe
| REGS ee ee ee |
Alternate minimum tax (18.5% of adjusted total income '
computed in column 9 above)” ;
[Notification No. 60/201 1/F. No. 133/70/201 1-SO(TPL) ]
RAJESH KUMAR BHOOT, Director (Tax Policy and Legislation)
Note: The principal rules were published vide notification No. S.O. 969(E), dated the 26" March 1962 and last amended vide notification No. S.O. 2429(E), dated the 24" October, 2011.
43 6¢ 4-2. -- Ku Mal Mae Na banal: CC
? i M: , Government of India Press, Ring Road, Mayapuri, New i-
ee and 1 Published by hs Cuneiior of Publigations, Dethi-1 10054.