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Minimum Alternate Tax (MAT)
Home List Manuals Income Tax ManualIncome Tax - Ready ReckonerMinimum Alternate Tax (MAT) This
 

Income Tax - Ready Reckoner

Minimum Alternate Tax (MAT)

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Chapters / List

  1. MAT - Introduction
  2. PROVISIONS OF MAT - Rates - [Sec. 115JB(1)]
  3. MAT Rate in case of unit located in International Financial Services Centre - Section 115JB(7)
  4. MAT - Preparation of Profit & Loss Account - [Sec. 115JB(2)]
  5. MAT - Computation of Book Profits - Additions - Explanation 1
  6. MAT - Computation of Book Profits - Deductions
  7. Computation of book profits for a company whose financial statements are prepared in accordance to Indian Accounting Standards - Section 115JB(2A)
  8. Computation of book profits in case of Resulting Company - Section 115JB(2B)
  9. Adjustment in Book Profits - Section 115JB(2C)
  10. Unabsorbed depreciation or losses which can be carried forward - Section 115JB(3)
  11. Section 115JB(2D) Adjustment on account of additional income of past years by finance Act 2021
  12. MAT - Tax Credit - Section 115JAA
 
 
 

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