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Exclusion of specified business of Non-residents which are under presumptive taxation from the applicability of Minimum Alternate Tax

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....r>News<br>Dated:- 1-2-2026<br>Union Budget 2026-27 - Finance Bill, 2026 Certain foreign companies are excluded from the application of Minimum Alternate Tax (MAT) under the present provisions. The in....

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....posed that two other specified businesses (business of operation of cruise ships and the business of providing services or technology for the setting up an electronics manufacturing facility in India ....

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