About MINIMUM ALTERNATE TAX (MAT) under Schedule III of Companies Act, 2013
| Chapter 1 Minimum Alternate Tax (MAT) — An Introduction Chapter 2 Net Profit as per Profit and Loss Account Chapter 3 Income Tax Paid/Payable/Provision for Income Tax Chapter 4 Amounts Carried to Reserves Chapter 5 Unascertained Liabilities Chapter 6 Provision for Losses of Subsidiary Companies Chapter 7 Dividends paid or proposed Chapter 8 Tax Free Incomes and Expenditures Related to them Chapter 9 Expenditure Relatable to Share of Income in AOP/BOI Chapter 10 Expenditure relatable to Foreign Company’s Income Taxable at less than MAT rate Chapter 11 Notional Loss of Sponsors of REITS and INVITS on Exchange of Shares in SPV for Units of REIT/INVIT or Due to Change in Value of Units or Loss on Transfer of Units Chapter 12 Expenditure Relatable to Resident Company’s Royalty Income from Patents Chargeable to tax u/s 115BBF @ 10% (i.e. at less than MAT rate) Chapter 13 Amount of Depreciation and Revaluation Reserve in Respect of Asset Retired/Disposed Off Chapter 14 Withdrawals from Reserves or Provisions Chapter 15 Loss Brought Forward or Unabsorbed Depreciation Chapter 16 Profits of a Sick Industrial Company Chapter 17 FAQs under MAT
Appendix 1 Indian Accounting Standard (Ind AS) 101: First-time Adoption of Indian Accounting Standards Chapter 19 Format of Financial Statements for Companies (Other than NBFCs) required to comply with Ind-AS under Companies Act, 2013 — Division II of Schedule III Chapter 20 FAQs on Schedule III under Companies Act, 2013 Chapter 21 Ind AS Financials Format — A Comparison with AS Financials Format Chapter 22 Significant Accounting Standards pertinent to MAT under Income Tax Act, 1961 Chapter 23 Accounting Treatment for MAT Credit Chapter 24 Special Provisions Relating to Certain Limited Liability Partnerships (LLP) Chapter 25 Alternate Minimum Tax (AMT) on all persons other than companies [Section 115JC to 115JF Chapter XIIBA] Chapter 26 Significant Judgments on MAT Chapter 27 Levy of MAT on FIIs Chapter 28 Illustrations on MAT Chapter 29 Draft guidelines for computation of book profit by Ind AS Compliant Companies Appendix 1 Relevant Statutory Provisions Appendix 2 Rule 40B with Form 29B Appendix 3 Sections 115JC to 115JF Appendix 4 Rule 40BA with Form 29C Appendix 5 Schedule III of Companies Act, 2013 Appendix 6 Schedule II of Companies Act, 2013 |
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