Ind AS MAT computation framework clarifies book profit adjustments, transitional phasing and trigger events for OCI inclusions in MAT. Amend section 115JB to prescribe a framework for computing book profit for Ind AS compliant companies: limit adjustments to net profit before other comprehensive income to those already in section 115JB, include permanently retained OCI items in book profits at specified trigger points, and apply transitional rules on first-time adoption that phase non-reclassifiable OCI and retained earnings adjustments into book profits over five years with specific treatments for revaluations, deemed cost elections, investments and cumulative translation differences.