https://www.taxtmi.com/manuals?id=1593 Book profit for MAT is adjusted for other comprehensive income: add amounts credited and deduct amounts debited under "Items that will not be re classified to profit or loss", except for revaluation surplus under IAS 16/38 and equity instruments at fair value through OCI under IAS 109. When such exempted assets or investments are retired, disposed or realised, book profit for the relevant year must be adjusted by the aggregate OCI amounts relatable to the asset or investment. Additionally, book profit is increased or decreased by amounts debited or credited to profit or loss on distribution of non cash assets to shareholders in a demerger under Appendix A to IAS 10. en-us Sat, 01 Jul 2017 13:14:00 +0530 Wed, 08 May 2024 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1593 Book profit for MAT is adjusted for other comprehensive income: add amounts credited and deduct amounts debited under "Items that will not be re classified to profit or loss", except for revaluation surplus under IAS 16/38 and equity instruments at fair value through OCI under IAS 109. When such exempted assets or investments are retired, disposed or realised, book profit for the relevant year must be adjusted by the aggregate OCI amounts relatable to the asset or investment. Additionally, book profit is increased or decreased by amounts debited or credited to profit or loss on distribution of non cash assets to shareholders in a demerger under Appendix A to IAS 10. Manuals Income Tax Sat, 01 Jul 2017 13:14:00 +0530 https://www.taxtmi.com/manuals?id=1593