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Minimum Alternate Tax

Minimum Alternate Tax is also known as MAT is a provision that is in direct tax laws which is for companies, MAT is the provision for limit the tax exemptions which is availed by the companies. The provision requires that the company will not avail more exemption and they should pay at least minimum amount of tax to the government. U/S 115JB, the company has to pay essentially corporate tax… Read More »Minimum Alternate Tax