TaxTMI 
TaxTMI 
Imposition of MAT on SEZs
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....mposition of MAT on SEZs <br>News and Press Release<br>Dated:- 22-4-2013<br><BR>The provisions of Minimum Alternate Tax (MAT) have been made applicable to Special Economic Zone (SEZ) Developers and Un....
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....its with effect from 1st April, 2012. The imposition of MAT on SEZs has brought the book profits of SEZ units and developers under the ambit of Sec 115JB of the I-T Act, 1961. The investment in Infor....
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....mation Technology (IT) and IT Enabled Services (ITES) SEZs during the last two years is as under:- Year Total Investment in SEZs (Rs in Crore) Investment in IT/ITES SEZs (Rs. in Crores) 2011-201....
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....2 2,32,681 39,390 2012-2013 2,36,716 57,574 The proposal for review of imposition of Minimum Alternate Tax (MAT) was taken up by the Government and there has been no decision to reconsider the s....
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....ame at present. This information was given by the Union Minister for Commerce and Industry, Shri Anand Sharma in a written reply in the Lok Sabha today. DS/RK (Release ID :94831)<BR> News - Press r....
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....elease - PIB....