115JB

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Query relating to mat adjustment u/s 115jb


What is the reason or put in other words the logic behind reducing the adjustment of brought forward loss or unabsorbed depreciation whichever is less as per books of accounts from Net profit to arriv

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Report u/s 115jb (4)


Whether report u s 115 JB 4 i e form no 29 b is required to be submitted every year As in last point of the form it is asking that whether Tax as per normal provisions is less than tax on book profit

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115jb


As per sec 115JB 5 provisions of advance is also applicable on a company even if in particular year company is liable to pay MAT tax In this case how advance tax is to be calculated

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Sec-14a and 115jb


Whether income expenses under section 14A Rule 8D will be added while computing MAT u s 115JB

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115jb-share of lossfrom firm


a company who is partner in a loss making firm does share of its loss impact in MAT my view it does not have any effect in mat calculation as 115jb does not state such point at all am i correct ca kun

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Discussion

Mat u/s 115jb

Would there be a MAT liabililty on a trading Pvt Ltd Co which made a profit of Rs 50 Lacs in AY 2015 2016 which had made a loss of Rs 50 Lacs in AY 2014 2015 there was a total carried forward loss of

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Mat 115jb

WE HAVE AN AUDIT OF PRIVATE LTD CO ITS CURRENT YEAR PROFIT IS RS 373351 AS PER BOOKS OF ACCOUNT BROUGHT FORWARD LOSSES AS PER COMPANY BOOKS OF ACCOUNT RS 388586 AND UNABSORBTION DEPRECIATION IS NIL AS

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Applicability of form 29b u/s 115jb

Is Form 29B is mandatory to the company which has book profit but no MAT liablity arise in computation u s 115JB

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Unabsorbed depreciation u/s 115jb

Is earlier years impairment of asset beincluded while calculating Book depreciation for brought forward loss calculation under MAT Provisions If yes Which section or judgement says so

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Regarding 115jb

If a Profit making company amalgamates a sick industrial undertaking whether MAT exemption will apply to the amalgamated company after amalgamation in respect of profit portion of that sick unit as pe

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  • Mandatory E-filling of Audit Report u/s 44AB, 92E & 115JB

    Mandatory E filling of Audit Report u s 44AB 92E 115JB Relevant for A Y 2013 14

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  • E-Filling of audit reports u/s 44AB,92E & 115JB

    Mandatory E Filling from A Y 2013 14 onwards

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  • Computation of Book Profit & MAT

    Computation of MAT Liability u s 115JB

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  • An easy approach to compute MAT and Deferred Tax

    A very easy file showing the steps to compute MAT u s 115JB and DTA DTL under AS 22

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  • MAT - U/S 115JB

    Minimum Alternate Tax 115 JB of Income Tax Act 1961

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Articles

Profit and Gain under presumptive basis vis-a-vis Section 115JB


As the number of zero tax companies and companies paying marginal tax had grown the Minimum Alternate Tax Provision has been inserted in the Income Tax Act It was felt that various concession given un


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Updated on : 6/17/2015 1:08:07 PM





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