CBDT Instruction on Section 115JB Of The Income-Tax Act, 1961 – Minimum Alternate Tax (Mat) – Applicability Of Mat On Foreign Companies For Period Prior To 1-4-2015


SECTION 115JB OF THE INCOME-TAX ACT, 1961 – MINIMUM ALTERNATE TAX (MAT) – APPLICABILITY OF MAT ON FOREIGN COMPANIES FOR PERIOD PRIOR TO 1-4-2015 INSTRUCTION NO.18/2015 [F.NO.153/12/2015-TPL], DATED 23-12-2015 On the issue of applicability of Minimum Alternate Tax (MAT) under section 115JB of the Income-tax Act, 1961 (‘the Act’) on Foreign Institutional Investors (FIIs)/Foreign Portfolio Investors…

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