MAT with IND AS

The Finance Act 2017 amended section 115JB of Income Tax Act, 1961 to rationalise the calculation of Book Profits for Companies that prepare their financial statements in accordance with Companies (Indian Accounting Standards) Rules, 2015 (referred to as “Ind AS Compliant Companies”). 

Further the CBDT has issued FAQ on this clarifying 14 points.

Ok sir got it...thanks a lot

@ Chaitri

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