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Report on applicability of Minimum Alternate Tax (MAT) on FIIs/FPIs for the period prior to 01.04.2015 and acceptance of the Government thereof- reg.
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...., IT (A-II) Division New-Delhi, dated the 2^nd of September, 2015 Subject: Report on applicability of Minimum Alternate Tax (MAT) on FIIs/FPIs for the period prior to 01.04.2015 and acceptance of the Government thereof- reg.- A Committee on Direct Tax Matters chaired by Justice A.P. Shah, was constituted to examine the issue of applicability of Minimum Alternate Tax ('MAT') ....
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....the time-being, the pending assessment proceedings in cases of FIIs/FPIs involving the above issue. They are further advised not to pursue the recovery of outstanding demands, if any, in such cases. [ F. No. 225/237/2015-ITA-II] (Rohit Garg) Deputy Secretary to the Government of India Copy to:- 1. PS to F.M./OSD to FM/PS to MOS(R)/OSD to MOS(R) 2. PS to Secretary (Revenue) 3. ....