Mat on sez
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
28 November 2012
(1)Is MAT applicable on units operating in Special Economic Zone (SEZ).
(2) Is MAT applicable to units manufacturing and exporting computer software from a STPI unit or in Industrial area in Uttaranchal and was enjoying 100% tax benefit u/s 80-IC (2)(ii) of the Income Tax Act.
Please suggest.
(2) Is MAT applicable to units manufacturing and exporting computer software from a STPI unit or in Industrial area in Uttaranchal and was enjoying 100% tax benefit u/s 80-IC (2)(ii) of the Income Tax Act.
Please suggest.
28 November 2012
MAT is now applicable on all Assesses enjoying any kind of Tax Benefit.
Refer CIRCULAR NO. 02/2012 [F. NO.142/01/2012-SO(TPL)], DATED 22-5-2012 for details
Refer CIRCULAR NO. 02/2012 [F. NO.142/01/2012-SO(TPL)], DATED 22-5-2012 for details
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