When we are calculating MAT U/S 115JB
It is written "Depriciation as per books of accounts."
Which Depreciation do we have to take for calculation Income Tax Or Companies Act?
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Section 115 jb of it act for mat
Replies (3)
115 jb talk about book profit .so depreciation at rate provided under companies act excluding depreciation on revaluation
115 jb talk about book profit .so depreciation at rate provided under companies act excluding depreciation on revaluation
Thanks Babita Mam.
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