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MAT - Tax Credit - Section 115JAA

Income Tax - Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT) - 06 - MAT CREDIT - SECTION 115JAA MAT credit shall be allowed to be carry forward and set-off up to 10 Assessment Years. MAT credit available = Tax paid under section 115JB - T .....

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nder the normal provisions of the Act minus Tax payable under section 115JB Where the private company or unlisted company is converted into limited liability partnership in any previous year, the MAT credit which was available to the company shall la .....

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