CBDT Circular on Section 115JB, Read With Sections 115JA And 271(1)(C), Of The Income-Tax Act, 1961 – Minimum Alternate Tax – Penalty Under Section 271(1)(C) Wherein Additions/Disallowances Made Under Normal Provisions Of The Said Act But Tax Levied Under Mat Provisions Under Sections 115jb/115jc, For Cases Prior To Assessment Year 2016-17

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SECTION 115JB, READ WITH SECTIONS 115JA AND 271(1)(c), OF THE INCOME-TAX ACT, 1961 – MINIMUM ALTERNATE TAX – PENALTY UNDER SECTION 271(1)(c) WHEREIN ADDITIONS/DISALLOWANCES MADE UNDER NORMAL PROVISIONS OF THE SAID ACT BUT TAX LEVIED UNDER MAT PROVISIONS UNDER SECTIONS 115JB/115JC, FOR CASES PRIOR TO ASSESSMENT YEAR 2016-17 CIRCULAR NO.25/2015 [F.NO.279/MISC./140/2015/ITJ], DATED 31-12-2015 Section 115JB of…

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