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Imposition of Minimum Alternate Tax (MAT) on foreign companies particularly FIIs

Income Tax - F.No. 282/11/2015-IT(Inv.V)/69 - Dated:- 8-5-2015 - F.No. 282/11/2015-IT(Inv.V)/69 GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES NEW DELHI Dated: May 8, 2015 The number of existing income tax payers is low compared to the potential. The gap between the potential and the actual tax payers appears to be wider in the case of tier-II cities and towns. 2. Considering the priorities of the Government and the need to widen the tax base, a conce .....

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