Good Afternoon,
For One of our Corporate Clients, We have filed Return of Income opting Section 115BAA. On 3rd April, 2021, Intimation Order U/s 143 was received wherein 115JB(MAT Provisions) were applied. Did anyone faced the similar issue. If yes, Please confirm whether the same has arisen due to error in software of Department
In my view the MAT provision is not apply when you opt for section 115BAA, so I think it's a software problem.
M N Rao & Associates LLP
Vijayawada
CA Inter
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Krea University
Chennai
CA
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CCI
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