Summary Charts of MAT and AMT

Last updated: 27 March 2020
Quick Summary
This document provides a comprehensive overview of Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT) for companies. It details the applicability of MAT, including specific company types and exemptions for foreign entities. The charts also outline adjustments to book profit for MAT calculations, differentiating between increases and decreases, and cover provisions for Ind AS compliant companies, including adjustments related to Other Comprehensive Income (OCI) and demergers. This resource is invaluable for company accountants, tax professionals, and financial analysts needing to understand and comply with these tax regulations.

File details
PDF 577 KB 3 downloads Income Tax
File description
Summary Charts of MAT and AMT relevant for the CA FINAL MAY/NOV 2020 attempt #pdf
Download PDF 577 KB Like
Submitted by · Posted 27 March 2020 · Other files by DEEPAK VARSHNEY · Report
Comments

Recent Files in Income Tax

View more →
PDF

FAQs on TAN as per IT Act 2025

18 September 2026 Download
PDF

FAQs on Tax Audit as per IT Act 2025

18 September 2026 Download
PDF

FAQs on Agricultural Income (Section 2(5) and Rule 270) as per IT Act 2025

17 September 2026 Download
PDF

Withholding Tax Rates as per IT Act 2025

14 September 2026 Download
PDF

ICAI Releases Handbook on Residential Status for NRIs

10 September 2026 Download
PDF

User Manual of UDIN Portal for ICAI DigiCA Platform

01 September 2026 Download

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Deepak WadhwaDeepak WadhwaPro Member ajay khannaajay khannaPro Member CA Akhil KumarCA Akhil KumarPro Member Manoj SharmaManoj SharmaPro Member Subbiah SSubbiah S
Subscribe to Pro
Join an elite circle of professionals


Popular Files


  1. Processing Status of Citizen’s Charter Applications as of Sept 30, 2026
  2. RBI Bulletin - September 2026
  3. RBI | Report of the Advisory Committee on Ways and Means Advances to State Govts
  4. Monthly Economic Review - Sept 2026
  5. ICSI | Exposure Draft of Proposed Syllabus 2027
  6. ICAI Students' Journal: October 2026 Edition
  7. CA Intermediate Financial Management and Strategic Management Paper New Course September 2026

Latest Job Openings

View all
Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details
Company
19 September 2026
Finance Manager

Mugdha Art Studio

Hyderabad

CA

View Details
Company
ARTICLESHIP 18 September 2026
Industrial Trainee

Twenty Point Nine Five Ventures Private Limited

Noida

CA Inter

View Details
Company
09 September 2026
Semi Qualified CA / CA Inter - 2 Groups Cleared

Getmyca Consultant Pvt Ltd

New Delhi

CA Inter

View Details
Company
19 September 2026
CA/Semi-CA/BCom

Pravin Sarvaiya

Mumbai

CA Inter

View Details
Company
26 September 2026
Chartered Accountant

pushpganga ventures

Pune

CA

View Details
Company
17 September 2026
Chartered Accountant

Dass Gupta & Associates

Gurgaon

CA

View Details
Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details