Minimum Alternate Tax (MAT), under Schedule III of Companies Act, 2013, including Alternate Minimum Tax (AMT), 2018 at Meripustak

Minimum Alternate Tax (MAT), under Schedule III of Companies Act, 2013, including Alternate Minimum Tax (AMT), 2018

Books from same Author: CA Kamal Garg

Books from same Publisher: Bharat Law House Pvt Ltd

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  • General Information  
    Author(s)CA Kamal Garg
    PublisherBharat Law House Pvt Ltd
    Edition7th Edition 2018
    Publish YearApril 2018


    Bharat Law House Pvt Ltd Minimum Alternate Tax (MAT), under Schedule III of Companies Act, 2013, including Alternate Minimum Tax (AMT), 2018 by CA Kamal Garg

    Minimum Alternate Tax (MAT) under Schedule III of Companies Act 2013, Including Alternate Minimum Tax (AMT) 2018 By CA. Kamal Garg

    As Amended by Finance Act 2018

    Chapter 1       Minimum Alternate Tax (MAT) — An Introduction
    Chapter 2       Net Profit as per Profit and Loss Account
    Chapter 3       Income Tax Paid/Payable/Provision for Income Tax
    Chapter 4       Amounts Carried to Reserves
    Chapter 5       Unascertained Liabilities
    Chapter 6       Provision for Losses of Subsidiary Companies
    Chapter 7       Dividends paid or proposed
    Chapter 8       Tax Free Incomes and Expenditures Related to them
    Chapter 9       Expenditure Relatable to Share of Income in AOP/BOI
    Chapter 10     Expenditure relatable to Foreign Company's Income Taxable at less than MAT rate of 18.5%
    Chapter 11      Notional Loss of Sponsors of REITS and INVITS on Exchange of Shares in SPV for Units of REIT/INVIT or Due to Change in Value of Units or Loss on Transfer of Units
    Chapter 12     Expenditure Relatable to Resident Company's Royalty Income from Patents Chargeable to tax u/s 115BBF @10% (i.e. at less than MAT rate of 18.5%)
    Chapter 13     Amount of Depreciation and Revaluation Reserve in Respect of Asset Retired/Disposed Off
    Chapter 14     Withdrawals from Reserves or Provisions
    Chapter 15     Loss Brought Forward or Unabsorbed Depreciation
    Chapter 16     Profits of a Sick Industrial Company
    Chapter 17     FAQs under MAT
    Chapter 18     Rationalisation of provisions of section 115JB in line with Indian Accounting Standard (Ind-AS)
    Appendix 1    Indian Accounting Standard (Ind AS) 101: First-time Adoption of Indian Accounting Standards
    Chapter 19     FAQs on Schedule III under Companies Act, 2013
    Chapter 20     Ind AS Financials Format — A Comparison with AS Financials Format
    Chapter 21     Significant Accounting Standards pertinent to MAT under Income Tax Act, 1961
    Chapter 22     Accounting Treatment for MAT Credit
    Chapter 23     Special Provisions Relating to Certain Limited Liability Partnerships (LLP)
    Chapter 24     Alternate Minimum Tax (AMT) on all persons other than companies [Section 115JC to 115JF Chapter XIIBA]
    Chapter 25     Significant Judgments on MAT
    Chapter 26     Levy of MAT on FIIs
    Chapter 27     Illustrations on MAT
    Chapter 28     Draft guidelines for computation of book profit by Ind AS Compliant Companies

    Appendix 1    Relevant Statutory Provisions
    Appendix 2    Rule 40B with Form 29B
    Appendix 3    Sections 115JC to 115JF
    Appendix 4    Rule 40BA with Form 29C
    Appendix 5    Schedule III of Companies Act, 2013
    Appendix 6    Schedule II of Companies Act, 2013