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Section 115JB- Special Provisions for payment of taxes by certain companies
Plz can anyone provide me the interpretation of this section like its applicability or rates or any special thing that one should be known.... with example....
Replies (2)
Kindly refer:
1. https://www.caclubindia.com/share_files/minimum-alternate-tax-and-alternate-minimum-tax-an-overview-73156.asp
2. https://www.caclubindia.com/articles/section-115jb-of-the-income-tax-act-26718.asp
3. 10.mat-and-amt.
Attached file 'CBDT-Circular-on-computation-of-book-profit-for-the-purposes-of-levy-of-MAT'
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