Assessment of aop/boi

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Querist : Anonymous (Querist)

12 May 2013 what is mmr and how it is calculated

CA Sourabh Agarwal

CA Sourabh Agarwal (Expert)
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12 May 2013 MMR is 30% and it is not calculated by any formula.

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Guest (Expert)

12 May 2013 As Per section 2(29C) of act:-
it means the rate of income-tax (including
surcharge, if any)applicable in in the case
of an individual as highest slab of income (and also in a case of association of
persons or body of individuals] as specified in the Finance Act of the relevant yea

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