https://www.taxtmi.com/forum/issue?id=2198 Under the current statutory framework SEZ units are excluded from liability to MAT pursuant to the MAT exemption provision cited by the query respondent, whereas the draft Direct Tax Code provision referenced does not contain a corresponding exclusion for SEZ units, creating a divergence between the present MAT exemption and the proposed code's treatment of SEZ entities. en-us Sun, 05 Sep 2010 17:20:52 +0530 Thu, 23 Jan 2025 15:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2198 Under the current statutory framework SEZ units are excluded from liability to MAT pursuant to the MAT exemption provision cited by the query respondent, whereas the draft Direct Tax Code provision referenced does not contain a corresponding exclusion for SEZ units, creating a divergence between the present MAT exemption and the proposed code's treatment of SEZ entities. Discussion-Forum Income Tax Sun, 05 Sep 2010 17:20:52 +0530 https://www.taxtmi.com/forum/issue?id=2198