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        F. Acts / Amendment Acts

        Section 34 - Amendment of section 115JB

        Finance Act, 2007
        Chapter III
        Direct Taxes (Income-tax )

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        Minimum Alternate Tax provision excludes specified export-related tax exemptions from MAT computation following amendment to the explanation. Amendment to the Minimum Alternate Tax framework removes textual references to export-linked exemptions from the Explanation to section 115JB, effective 1 April 2008, so that those exempted profits are no longer excluded when computing the MAT base.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Minimum Alternate Tax provision excludes specified export-related tax exemptions from MAT computation following amendment to the explanation.

                                Amendment to the Minimum Alternate Tax framework removes textual references to export-linked exemptions from the Explanation to section 115JB, effective 1 April 2008, so that those exempted profits are no longer excluded when computing the MAT base.


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