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Home › Manuals List › Income Tax › Income Tax - Ready Reckoner › Minimum Alternate Tax (MAT) › This
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Income Tax

MAT - Introduction

Minimum Alternate Tax (MAT)

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Minimum alternate tax applies when normal tax falls below the prescribed book profit threshold, subject to adjustments and conditions.
Minimum Alternate Tax (MAT) applies where a company's income tax payable under the normal provisions is less than the prescribed percentage of its book ... Summary

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