Clarifications on computation of book profit for the purposes of levy of Minimum Alternate Tax (MAT) under section 115JB of the Income-tax Act, 1961 for Indian Accounting Standards (Ind AS) compliant companies.
Last updated: 12 August 2017Notice Date : 25 July 2017
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Circular No : 24/2017Published in Income Tax
Source : http://www.mbaclubindia.com/it/circular_24_ 2017.pdf