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

Income Tax - Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT) - 03 - SEC - 115JB(2): PREPARATION OF PROFIT & LOSS ACCOUNT (a) Every company, other than the company referred to be in clause (b) shall for the purpose of this section prep .....

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-section (1) of section 129 of the Companies Act, 2013 is applicable, shall, for the purposes of this section, prepare its statement of profit and loss for the relevant previous year in accordance with the provisions of the Act governing such company .....

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s adopted for calculating the depreciation. shall be the same as have been adopted for the purpose of preparing such accounts including statement of profit and loss account as laid before the company at its annual general meeting in accordance with t .....

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