Minimum Alternate Tax MAT Including Alternate Minimum Tax

Minimum Alternate Tax MAT Including Alternate Minimum Tax

This book is equipped with the following features: discussion of significant impact of Schedule III on specific clauses of Explanation 1 of Section 115JB(2) of the Income-tax Act, 1961; a separate chapter has been dedicated to the discussion and analysis of MAT provisions for Ind AS compliant companies; FAQs on Schedule III and prominent issues under MAT including a brief primer on Division II of Schedule III for Ind AS compliant companies; amendments made by the Finance Act, 2018 vis-à-vis MAT and AMT have also been incorporated in this book; illustrations have also been incorporated for understanding the provisions of MAT/AMT. This is a very useful book for Chartered Accountants, Company Secretaries, Cost and Management Accountants, Consultants and other professionals involved, directly or indirectly in the matters pertaining to MAT and AMT.