The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)

Guidance Note on Report U/S 115 JC of the Income-Tax Act, 1961

Guidance Note on Tax Report under Section 115JC of the Income-tax Act, 1961 (Edition 2013)
Bar Code: 06DTC0005
₹ 50.00
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The Finance Act, 2011 for the first time introduced the provisions relating to Alternate Minimum tax for the Limited Liability partnerships. Further, in the year 2012 the provisions of Alternate Minimum tax were made applicable to all non-corporate entities having adjusted total income exceeding rupees twenty lakhs.

For effective implementation of the provisions of this section, the Government required the non-corporate assessee to obtain a report from the chartered accountant certifying the adjusted total income and alternate minimum tax computed thereon as per the provisions of the Act.

To enable our members to discharge their responsibility in an efficient and effective manner, the Institute of Chartered Accountants of India has come out with this Guidance Note which will provide guidance with regard to this report.

Products specifications
Publication Institute of Chartered Accountants of India
Author Direct Tax Committee
Type Paperback
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