Section 115JC(3)

(3) Every person to whom this 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 accordance with the provisions of this Chapter and furnish such report on or before the due date of furnishing of return of income under sub -section ( 1) of section 139. ] 7[(4) Notwithstanding anything contained in sub -section ( 1), where the person referred to therein, is a unit located in an International Financial Services Centre and derives its income solely in convertible foreign exchange, the provisions of sub -section ( 1) shall have effect as if for the words “eighteen and one - half per cent.”, the words “nine pe r cent.” had been substituted. ]