Accounting of mat

Let us take an example to understand d same-- Tax as per normal provisions-1 lac Tax as per MAT provisions- 1.5 lacs So, accounting entry will be as follows: Tax expense a/c dr. 100000 MAT credit A/c dr. 50000 Provision for tax cr. 150000 Suppose, in subsequent year Tax as per normal provisions-1.2 lac Tax as per MAT provisions- 1 lacs tax expense a/c dr. 120000 Provision for tax cr. 100000 MAT credit cr. 20000