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MAT, Income Tax |
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MAT |
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Could you please tell me the applicability of MAT for SEZ unit in detail.
Posts / Replies Showing Replies 1 to 2 of 2 Records Page: 1
As per the provisons of section 115(JB)(6), SEZ units are not required to pay MAT (minimum alternate tax). This provision specifically exempts SEZ units from MAT. But, there is no such exclusion of SEZ from MAT under clause 104 of the DTC Bill, 2010 read with second schedule of DTC.
I endorse the view of Mr. Rama Krishna.
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