Minimum Alternate Tax Applies to SEZ Units from Assessment Year 2012-13 Despite Section 10AA Exemption Eligibility.

Minimum Alternate Tax Applies to SEZ Units from Assessment Year 2012-13 Despite Section 10AA Exemption Eligibility. https://www.taxtmi.com/highlights?id=49172 Applicability of MAT to the SEZ unit u/s 115JB - eligibility for exemption u/s 10AA - sub-section (6) specifically provides that MAT provisions continue to apply to the assessee company beginning assessment year 2012-13 onwards - AT en-us Sat, 07 Sep 2019 06:55:20 +0530 Fri, 06 Sep 2019 21:07:00 +0530 TaxTMI RSS Generator Minimum Alternate Tax Applies to SEZ Units from Assessment Year 2012-13 Despite Section 10AA Exemption Eligibility. https://www.taxtmi.com/highlights?id=49172 Applicability of MAT to the SEZ unit u/s 115JB - eligibility for exemption u/s 10AA - sub-section (6) specifically provides that MAT provisions continue to apply to the assessee company beginning assessment year 2012-13 onwards - AT Highlights Income Tax Sat, 07 Sep 2019 06:55:20 +0530 https://www.taxtmi.com/highlights?id=49172