MAT benefit denied to company opting for Corporate tax of 22%

Last updated: 03 October 2019

F, No. 142/20/2019-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Circular No: 29/2019 New Delhi. 2nd of October, 2019 Subject: Clarifications in respect of- option exercised under section 115HAA of the Income-tax Act, 1961 inserted through The Taxation Laws (Amendment) Ordinance, 2019- reg. The Taxation laws (Amendment) Ordinance. 2019 (the Ordinance) has been promulgated by the President of India on September 20. 2019, The Ordinanc
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Attached File : 40_17768_circular_29_2019.pdf


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