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Computation of book profit under sec 115jb

while computation of book profit for MAT calculation under sec 115JB do we have to include the income exempted under sec 10AA among the deductions from net profit as per schedule VI

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115jb vs sec.80ic

Facts A company operating in SEZ area eligible for deduction of 100 of its profit u s 80IC Question Is it liable to pay MAT Given as per clause F of explanation 1 which exempt SEZ unit u s 10AA to pay

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Book loss for mat u/s.115jb

Hi Friends For book loss loss after provision of deferred taxation or loss before provision of deferred taxation is to be considered while computing lower of brought forward business loss or unabsorbe

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Dear Sir We have a company having Business Loss of 3 Crores and Dep Loss of 1Crore up to 31 03 2010 as per companies act For AY 2011 12 we have profit of 75 Lakhs So there is no regular tax due to bro

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Applicability of section 115jb to loss making

Whether report under Section 115JB is to be issued in case of a company having net loss the book profit is also same Thanks in anticipation

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File Download

  • 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


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

    Mandatory E Filling from A Y 2013 14 onwards


  • Computation of Book Profit & MAT

    Computation of MAT Liability u s 115JB


  • 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


  • MAT - U/S 115JB

    Minimum Alternate Tax 115 JB of Income Tax Act 1961


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Experts Opinions

Sec 115jb

Subject Seeking Expert opinion Constitution Private Limited Company Domestic Fact of the case Company is having a Fixed Asset Land Building in Books of Account book value Rs 10 00 Ten only Company rev

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115jb calculations

How to calculate book profits as per 115JB when there is both depreciation loss and business loss in the previous year

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Sec 115jb

Under Finance Act 2012 new amendment in sec115JB says that the provision of sec 115JB shall not apply to any income accruing or arising to a company from life insurance business by virtue sub sec 5A i

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Mat u/s-115jb & u/s-88e-stt

Dear Sir Can STT SECURITIES TRANSACTION TAX can be adjusted against MAT Liability I mean to say can we take rebate u s 88E of STT against MAT Liability

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my dears please clear me that surcharge on a company calculate before mat credit utilization or after

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Updated on : 6/5/2013 6:50:11 PM

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