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MINIMUM ALTERNATE TAX (MAT) under Schedule III of Companies Act, 2013 including Alternate Minimum Tax (AMT)

MINIMUM ALTERNATE TAX (MAT) under Schedule III of ..

[Available]

₹795

Author(s)

CA. Kamal Garg

Publisher

Bharat Law House Pvt Ltd.

ISBN

978-93-86920-02-7

Edition

8th Editon2019

Pages | Format

Approx. Product Size

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Chapter No	Chapter name
Chapter1	Minimum Alternate Tax (MAT) — An Introduction
Chapter2	Net Profit as per Profit and Loss Account
Chapter3	Income Tax Paid/Payable/Provision for Income Tax
Chapter4	Amounts Carried to Reserves
Chapter5	Unascertained Liabilities
Chapter6	Provision for Losses of Subsidiary Companies
Chapter7	Dividends paid or proposed
Chapter8	Tax Free Incomes and Expenditures Related to them
Chapter9	Expenditure Relatable to Share of Income in AOP/BOI
Chapter10	Expenditure relatable to Foreign Company's Income Taxable at less than MAT rate of 18.5%
Chapter11	Notional Loss of Sponsors of REITS and INVITS on Exchange of Shares in SPV for Units of REIT/INVIT or Due to Change in Value of Units or Loss on Transfer of Units
Chapter12	Expenditure Relatable to Resident Company's Royalty Income from Patents Chargeable to tax u/s 115BBF @10% (i.e. at less than MAT rate of 18.5%)
Chapter13	Amount of Depreciation and Revaluation Reserve in Respect of Asset Retired/Disposed Off
Chapter14	Withdrawals from Reserves or Provisions
Chapter15	Loss Brought Forward or Unabsorbed Depreciation
Chapter16	Profits of a Sick Industrial Company
Chapter17	FAQs under MAT
Chapter18	Rationalisation of provisions of section 115JB in line with Indian Accounting Standard (Ind-AS
Chapter19	Format and Guidance w.r.t. Financial Statements for Companies required to comply with Ind-AS under Companies Act, 2013 — Division II of Schedule III
Chapter20	FAQs on Schedule III under Companies Act, 2013
Chapter21	Ind AS Financials Format — A Comparison with AS Financials Format
Chapter22	Significant Accounting Standards pertinent to MAT under Income Tax Act, 1961
Chapter23	Accounting Treatment for MAT Credit
Chapter24	Special Provisions Relating to Certain Limited Liability Partnerships (LLP)
Chapter25	Alternate Minimum Tax (AMT) on all persons other than companies [Section 115JC to 115JF Chapter XIIBA]
Chapter26	Significant Judgments on MAT