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applicability of MAT

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(Querist)
14 February 2008 our client is located in a special economic zone, as per changes in mat, sez companies should have to pay tax on entire book profit @ 10% without allowing for deduction for income under section 10A Whether it is right? please explain about new changes & applicability of mat in special economic zone
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S.Srinivasaraghavan

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S.Srinivasaraghavan (Expert)
26 February 2008 SEZ units are exempt from MAT as per Section 115JB(6)
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Swanand

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Swanand (Expert)
01 July 2012 You can refer following circular of finance act in this concern

CIRCULAR NO. 02/2012 [F. NO.142/01/2012-SO(TPL)], DATED 22-5-2012

In that Point No. 19
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