CBDT Circular on Liability For Payment Of Advance Tax Under New Mat Provisions Of Section 115JB Of The Income-Tax Act

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LIABILITY FOR PAYMENT OF ADVANCE TAX UNDER NEW MAT PROVISIONS OF SECTION 115JB OF THE INCOME-TAX ACT CIRCULAR : NO. 13 OF 2001, DATED 9-11-2001 The Finance Act, 2000, inserted section 115JB of the Income-tax Act, 1961, with effect from 1-4-2001, i.e., from the assessment year 2001-02 providing for levy of Minimum Alternate Tax on companies. Section 115JB…

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