Section 115JB Amendment: No Minimum Alternate Tax for Foreign Firms Without Permanent Establishment in India from April 2001. https://www.taxtmi.com/highlights?id=27611 Amendment of section 115JB. - Minimum Alternate Tax (MAT) shall not be applicable to a foreign company, w.e.f. 01.04.2001 if the foreign company does not have as a permanent establishment under relevant Double Taxation Avoidance Agreement (DTAA) or a place of business in India. en-us Tue, 01 Mar 2016 14:33:22 +0530 Tue, 01 Mar 2016 14:33:22 +0530 TaxTMI RSS Generator Section 115JB Amendment: No Minimum Alternate Tax for Foreign Firms Without Permanent Establishment in India from April 2001. https://www.taxtmi.com/highlights?id=27611 Amendment of section 115JB. - Minimum Alternate Tax (MAT) shall not be applicable to a foreign company, w.e.f. 01.04.2001 if the foreign company does not have as a permanent establishment under relevant Double Taxation Avoidance Agreement (DTAA) or a place of business in India. Highlights Bill Tue, 01 Mar 2016 14:33:22 +0530 https://www.taxtmi.com/highlights?id=27611