MAT a charging section or computational provision ???

[Abhishek Jain]

I have a confusion regarding whether MAT is a charging section or a computational provision, In my opinion it is a computational provision, but could not find any basis for supporting or a case law. Can anyone help me out ?

AI Summary

Clarification Sought: Is Minimum Alternate Tax a Charging Section or Merely a Computational Provision? Seeking Insights. A participant in a discussion forum on income tax seeks clarification on whether Minimum Alternate Tax (MAT) is a charging section or a computational provision. The individual believes MAT is a computational provision but lacks supporting evidence or case law to confirm this view. They are requesting assistance from others to provide insights or references to resolve their confusion.