Is Advance Tax provisions applicable for MAT payment u/s 115JB also?

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At present Minimum Alternate Tax is paid as per section 115JB of the I T Act. In simple terms , section 115JB provides that in the case of a company, the income-tax, payable on the total income as computed under I.T. Act in respect of any year is less than fifteen per cent of its book profit, such book profit shall be deemed to be the total income of the company and the tax payable by the said company on such total income shall be the amount of income-tax at the rate of fifteen per cent

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