Share this page:

The grant of credit for minimum alternative tax (MAT) paid under section 115JAA of the Income-tax Act, 1961, has raised some issues regarding accounting for MAT paid and the credit available thereon. This Guidance Note deals with the issues related to accounting and presentation of MAT paid and carry forward of MAT credit.
Price Rs. 20.00 (Pp 6) (2006)

    Quick Links