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  Guide to MAT under New Schedule VI
 

Guide To Mat Under New Schedule Vi

by Ca Srinivasan Anand G

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  A Guide to Minimum Alternate Tax under regime of New Schedule VI of Companies Act



Minimum Alternate Tax
Net Profit as Per Profit and Loss Account
Income “Tax Paid / Payable / Provision for Income-Tax
Amounts Carried to Reserves
Unascertained Liabilities
Provision for Losses of Subsidiary Companies
Dividends Paid or Proposed
Expenditures Related to Tax-Free Incomes
Amounts of Depreciation
Amount of Deferred Tax and Provision Therefor
Amount or Amounts Set Aside as Provision for Diminution in the Value of Any Asset
Withdrawals from Reserves of Provisions
Tax- Free Incomes Under Section 10/11/12
Loss Brought Forward of Unabsorbed Depreciation
Profit Deductible Under Section 80HHC/80HHE/80HHF
Profits of a Sick Industrial Company
Applicable of Audit Under Section 115JB
Para 1 of Form No. 29B
Para 2 (a) of Form No. 29B
Para 3 of Form No. 29B
Annexure A to Form No. 29B
Model Audit Report in Form No. 29B

ISBN No.:9788171948697
 


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