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minimum alternative tax

neha kumari (1 Points)

05 August 2019

when applicable

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Ruby Kumari (72 Points)
Replied 05 August 2019

According to Section 115JB of the Income Tax Act, MAT has to be remitted by a company if the tax has to be paid on the total income, which is calculated as stated in the provisions of Income-tax in any year, is less than 18.50% of its book-profit+surcharge (SC)+health and education cess

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