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Report on applicability of Minimum Alternate Tax (MAT) on FIIs/FPIs for the period prior to 01.04.2015 and acceptance of the Government thereof- reg.

Report on applicability of Minimum Alternate Tax (MAT) on FIIs/FPIs for the period prior to 01.04.2015 and acceptance of the Government thereof- reg. - Income Tax - 09/2015 - Dated:- 2-9-2015 - Instruction No. 9/2015 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, IT (A-II) Division New-Delhi, dated the 2nd of September, 2015 Subject: Report on applicability of Minimum Alternate Tax (MAT) on FIIs/FPIs for the period prior to 01.04.2015 and .....

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15JB to FIIs/FPIs having no permanent establishment (PE)/place of business in India. The Government has accepted the said recommendation and it has been decided to carry out appropriate amendment in the Act so as to prescribe that MAT provisions will not be applicable to FIIs/FPIs not having a place of business/permanent establishment in India, for the period prior to 01.04.2015. The field authorities are accordingly advised to take into consideration the above position and keep in abeyance, for .....

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