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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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