MAT for SEZ and Non SEZ unit

This query is : Resolved 

18 July 2009 A company is having SEZ and Non-SEZ unit. How will we compute Book Profit for application of MAT. Please respond in detail by explaining the provisions of Income Tax Act.

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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