Minimum Alternate Tax (MAT)

Chapters / List

1. MAT - Introduction

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2. Provisions of MAT - Rates - [Section 115JB(1)]

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3. MAT Rate in case of unit located in International Financial Services Centre - Section 115JB(7)

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4. MAT - Preparation of Statement Profit & Loss Account - [ Section 115JB(2) ]

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5. MAT - Computation of Book Profits - Additions - Explanation 1 to Section 115JB(2)

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6. MAT - Computation of Book Profits - Deductions - Explanation 1 to Section 115JB(2)

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7. Computation of book profits for a company whose financial statements are prepared in accordance to Indian Accounting Standards - Section 115JB(2A)

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8. Computation of book profits in case of Resulting Company - Section 115JB(2B)

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9. Adjustment in Book Profits - Section 115JB(2C)

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10. Section 115JB(2D) Adjustment on account of additional income of past years by finance Act 2021

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11. Unabsorbed depreciation or losses which can be carried forward - Section 115JB(3)/(4)

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12. MAT - Tax Credit - Section 115JAA

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