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

CA Dhruva Kalamanji , Last updated: 27 September 2013  
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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 under the tax laws, big corporate groups become zero tax companies, to counter this, as the syste

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Published by

CA Dhruva Kalamanji
(Chartered Accountant )
Category Income Tax   Report

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