MAT Credit : 2 Tax Planning Tips For Asst Yr 2013-14 !

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MAT or Minimum Alternate Tax is a tax which has to be computed by all companies as per the provision u/s 115JB of the Income Tax Act . Section 115JAA provides that when the tax paid u/s 115JB is more than actual tax liability as per Income Tax Act, difference can be carried forward for…

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